California 540 2EZ · PDF fileForms & Instructions California 540 2EZ 2003 Personal Income Tax...

Forms & Instructions California 540 2EZ2003 Personal Income Tax Booklet

Members of theFranchise Tax Board

Steve Westly, ChairCarole Migden, MemberDonna Arduin, Member

COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

FRANCHISE

TAX

BOARD

Form 540 2EZ Tax Booklet 2003 Page 3

What’s New and Other Important Information for 2003

Table of Contentse-file your taxes! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

What’s New and Other Important Informationfor 2003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Other Important Information . . . . . . . . . . . . . . . . . . . . . 4

Qualifying to use Form 540 2EZ . . . . . . . . . . . . . . . . . . 4

Filing Status Check List . . . . . . . . . . . . . . . . . . . . . . . . . 5

Filing Requirements for Most People . . . . . . . . . . . . . . 5

Instructions for Form 540 2EZ . . . . . . . . . . . . . . . . . . . 6

Assembling Your Tax Return . . . . . . . . . . . . . . . . . . . . . 8

Nonrefundable Renter's Credit Qualification Record . . 9

Voluntary Contribution Fund Descriptions . . . . . . . . .10

Direct Deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

Paying Your Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

The Form 540 2EZ is no longer a postcard. Due toCalifornia's budgetary constraints the form waschanged to a regular size tax return. The costs ofproducing and processing a regular size tax return areless than producing and processing a postcard-sizeform.

Form 540 2EZ is one of the simplest and easiest formsto complete, so we wanted to expand the availability ofthis form to more taxpayers.You can now use Form 540 2EZ to file your taxes if:• You (or if married, your spouse) are 65 or older,• You received U.S. social security benefits, or• You received tier 1 and tier 2 railroad retirement

benefits

Note: You may claim the senior exemption if you (or ifmarried, your spouse) are 65 or older and choose anyof the four filing statuses offered on Form 540 2EZ.

Use Tax: For taxable years beginning on or afterJanuary 1, 2003, if you made a purchase from an out-of-state seller and did not pay California use tax, youmay report the California use tax on your personalincome tax return. For more information, see AdditionalInformation on page 31.

Form FTB 3519, Payment Voucher for AutomaticExtension for Individuals . . . . . . . . . . . . . . . . . . . . .13

Frequently Asked Questions . . . . . . . . . . . . . . . . . . . .14

Form 540 2EZ, California Resident Income TaxReturn 2003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15

2EZ Table – Single . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

2EZ Table – Married Filing Jointly or QualifyingWidow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

2EZ Table – Head of Household . . . . . . . . . . . . . . . . .27

Additional Information . . . . . . . . . . . . . . . . . . . . . . . . .30

Privacy Act Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . .30

Use Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31

Need Assistance? We're Here to Help . . . . . . . . . . . .32

Southern California Wildfires: If you were a victim ofthe Southern California Wildfires, get Pub. 1034,California Disaster Relief Tax Provisions, and Pub.1034A-4, Southern California Wildfires, for moreinformation.

Mandatory e-file: If you are a tax practitioner whoprepared more than 100 individual income tax returnsduring the calendar year that began on or afterJanuary 1, 2003, and in the current calendar year, youprepare one or more individual income tax returnsusing tax preparation software, then for that calendaryear and for each subsequent calendar year thereafter,all income tax returns you prepare shall be electroni-cally filed (e-file) with the Franchise Tax Board. Foradditional information regarding e-file, visit our Websiteat www.ftb.ca.gov.

New Voluntary Contribution Fund: You may makevoluntary contributions to the California MissionsFoundation Fund. See page 10 for a description of thisfund and others.

Page 4 Form 540 2EZ Tax Booklet 2003

Note: The following incentives cannot be claimed on Form 540 2EZ.Please e-file or get Form 540 from our Website at www.ftb.ca.gov. If youwant to file a paper form, download it from our Website or see page 32,code 900.Child and Dependent Care Expenses Credit/Treatment of never marriedpersons: Parents who are not married are treated the same as divorced orseparated parents for purposes of claiming the California Child andDependent Care Expenses Credit.Holocaust Restitution Payments: An exclusion is provided for Holocaustreparations received by an eligible individual, their heirs, or estate forHolocaust restitution payments, distributions, or excludable trust.Energy Rebates: Eligible individuals can take an exclusion for vouchers,rebates, or other financial incentives received from the California EnergyCommission, the Public Utilities Commission, or a local publicly ownedutility for the purchase and installation of specified energy productionsystems. Get form FTB 3508, Solar Energy System Credit.Exclusions for Registered Domestic Partners: Several taxpayer benefitsare extended to apply to a taxpayer's ‘registered domestic partner’ and thedomestic partner's dependent(s) for medical expenses and healthinsurance benefits that occur on or after January 1, 2003. These include:• The exclusion from gross income for employer-provided accident and

health insurance,• An exclusion from gross income for medical expense reimbursement if

the expense was not previously deducted,• Medical expenses deductible as an itemized deduction,• Long-term health care insurance deductible as a medical expense, and• A deduction by self-employed individuals for health insurance costs

paid for themselves, their spouses, and dependents. The deduction

Other Important Informationmay not exceed the net earnings from the trade or business in whichthe insurance plan is established.

Military Service Benefits: Extensions of time are provided to members ofthe National Guard ordered into active service by the Governor ofCalifornia or active federal service by the President of the United States foremergency purposes and to reservists called to active duty. The exten-sions apply to, among other things, court proceedings, contract obliga-tions, rental agreements, taxes or assessments, and health or medicalinsurance.In addition, California allows an exemption from taxes to any Californiataxpayer who dies on active duty with any branch of the armed forces ofthe United States.General InformationCalifornia has conformed to the Victims of Terrorism Tax Relief Act of2001 to allow victims who have died as a result of the terrorist attacks ofSeptember 11, 2001, and the anthrax incidents in 2001, a forgiveness oftheir state tax liability for the year immediately preceding the incident andall subsequent tax years until the date of death. For victims who died in2001, this will result in a forgiveness of tax liability for tax year 2000 and2001. For more information, get Form 540X, Amended Individual IncomeTax Return and instructions.In addition, with respect to a declared disaster, terrorist attack, or militaryaction occurring on or after September 11, 2001, you may receive anextension of up to one year to file a tax return and/or make estimated taxpayments.Interest IncomeWe eliminated the $400 interest income limit for using Form 540 2EZ.

Qualifying to Use Form 540 2EZCheck the table below to make sure you qualify to use Form 540 2EZ.Note: If you can be claimed as a dependent by another taxpayer and one ofthe following applies to you, you cannot use Form 540 2EZ.• Your total income is less than or equal to $10,220 if single;• Your total income is less than or equal to $20,290 if married filing

jointly or qualifying widow(er);

• Your total income is less than or equal to $14,390 if head of house-hold; or

• You have a dependent of your own.See page 2 for information about e-file, or go to our Website atwww.ftb.ca.gov to download and print Form 540A or Form 540, if youwere a California resident for all of 2003. If you were a non-resident orpart-year resident, get the Long or Short Form 540NR. See the back coverfor additional information.

Residency: California resident entire yearFiling status: And• Single • Not blind• Married filing jointly • Can be claimed as a dependent by another taxpayer (see note above)• Head of household• Qualifying widow(er)Dependents: 0 – 3 dependents allowedTypes of Income: • Wages, salaries, and tips • Unemployment compensation

• Taxable scholarship and fellowship grants • U.S. social security(only if reported on Form W-2) • Tier 1 and tier 2 railroad retirement

• InterestTotal income:

• $50,000 or less (single or head of household)• $100,000 or less (married filing jointly or qualifying widow[er])

Total income includes wages, salaries, tips, taxable scholarship or fellowship grants, and interest.Adjustments to income: No deductions from total income such as student loan interest deduction, IRA deduction, etc.Standard deduction onlyPayments: Withholding onlyExemptions: • Personal exemption (see note above)

• Up to three dependent exemptions• Senior exemption. If you (or if married, your spouse) are 65 or older*

*If your 65th birthday is on January 1, 2004, you are considered to be age 65 on December 31, 2003.Credits: Nonrefundable renter’s credit only


Choose only one filing status. Your filing status for California must be the same as the filing status you used on yourfederal income tax return.Exception: Married taxpayers who file a joint federal income tax return may file separate California returns if either spousewas:• An active member of the U.S. Armed Forces (or any auxiliary military branch) during 2003; or• A nonresident for the entire year and had no income from California sources during 2003.You cannot use Form 540 2EZ if:• You file a joint return and either spouse was a nonresident in 2003. You should e-file or use Long or Short

Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.• You are married and file a separate return. You should e-file, or use Form 540A or Form 540.

See the back cover for downloading or ordering tax forms.• You have income from a source outside of California.

You are single if any of the following was true on December 31, 2003:• You were never married; or• You were legally separated under a decree of divorce or of separate maintenance; or• You were widowed before January 1, 2003, and did not remarry in 2003 (see Qualifying Widow[er] below).

You may file married filing jointly if any of the following is true:• You were married as of December 31, 2003, even if you did not live with your spouse at the end of 2003; or• Your spouse died in 2003 and you did not remarry in 2003; or• Your spouse died in 2004 before the 2003 return was filed.A husband and wife may file a joint return even if only one had income or if they did not live together all year. However,both must sign the return.

This filing status is for unmarried individuals who provide a home for certain other persons. You are entitled to use thehead of household filing status only if ALL the following apply:• You were unmarried or considered unmarried on December 31, 2003• You paid more than one-half the costs of keeping up a home for the year 2003• For more than half the year, your home was the main home for you and another person who lived with you• The other person was your qualifying relative• You were not a nonresident alien at any time during the yearFor further information refer to FTB Pub. 1540, California Head of Household Filing Status Information. See back cover,code 934.

You are a qualifying widow(er) if ALL of the following apply:• Your spouse died in 2001 or 2002, and you did not remarry in 2003,• You have a child, adopted child, stepchild, or foster child whom you can claim as a dependent,• This child lived in your home for all of 2003. Temporary absences, such as for school, vacation, or medical care, count

as time lived in the home,• You paid over half the cost of keeping up your home for this child,• You could have filed a joint return with your spouse the year he or she died, even if you actually did not do soPlease enter the year of your spouse’s death on your return.

GeneralInformation

Single

MarriedFiling Jointly

Head ofHousehold

QualifyingWidow(er)

Filing Status Check List

Filing Requirements for Most People. You must file a return if either your California gross income or your California adjusted gross incomewas more than the amount shown for your filing status, age, and number of dependents.

On 12/31/03,my filing status was:

Single orHead of household3

Married filing jointly orMarried filing separately4

Qualifying widow(er)with a dependent child

Dependent of another person –any filing status

and on 12/31/03,my age was 6:

Under 6565 or olderUnder 65 (both spouses)65 or older (one spouse)65 or older (both spouses)Under 6565 or older

Any age

California Gross Income1 California Adjusted Gross Income2

Dependents Dependents

0 1 2 or more 0 1 2 or more

12,346 20,913 27,338 9,877 18,444 24,86916,446 22,871 28,011 13,977 20,402 25,542

24,692 33,259 39,684 19,753 28,320 34,74528,792 35,217 40,357 23,853 30,278 35,41832,892 39,317 44,457 27,953 34,378 39,518

20,913 27,338 18,444 24,86922,871 28,011 20,402 25,542

More than your standard deduction5

1 California gross income is all income you received in the form of money,goods, property, and services from all sources that is not exempt from tax.Gross income does not include any adjustments or deductions.

2 California adjusted gross income is your federal adjusted gross income fromall sources reduced or increased by all California income adjustments.

3 See definition above.

4 The income of both spouses must be combined. If the combined income fromboth spouses is more than the amounts listed, both spouses may be required tofile a return.

5 See page 14, question 1.6 If your 65th birthday is on January 1, 2004, you are considered to be age 65 on

December 31, 2003.


Instructions for Form 540 2EZ

Line 10 – Interest IncomeEnter interest income shown on Form 1099-INT, box 1.

Do not include amounts shown on Form 1099-INT,box 3, Interest on U.S. Savings Bonds and TreasuryObligations. This interest is not taxed by California.

Line 11 – Unemployment CompensationEnter unemployment compensation from federal Form 1099-G. Thistype of income is not taxed by California and should not be included inthe total for line 13.

Line 12 – U.S. Social Security or RailroadRetirement BenefitsEnter U.S. social security or tier 1 and tier 2 railroad retirement benefits.California does not tax this income.

Line 14 – TaxThe standard deduction and personal exemption creditare built into the tax tables and not reported on the taxreturn.

Did you fill in the circle for line 6?Yes Complete the Dependent Tax Worksheet on the next page.No Follow the instructions below.Use the California 2EZ table for your filing status to complete line 14.The 2EZ tables in this booklet give you credit for the standard deductionfor your filing status, your personal exemption credit, and dependentexemption credits. There are three different tables. Make sure you use theright one. If your filing status is:• Single, go to page 19.• Married filing jointly or qualifying widow(er), go to page 22.• Head of household, go to page 27.

(Instructions continued on following page.)

Things you need to know before you completeForm 540 2EZUse blue or black ink to complete Form 540 2EZ.The California 2EZ tables are made for the Form 540 2EZ only. Theymay not be used with any other California tax form. There are threeseparate tables, one for each filing status. Note: married filing jointly andqualifying widow(er) share the same tables. The tax amounts have beenreduced for the standard deduction for your filing status, your personalexemption credit, and dependent exemption credits you may claim.Use the label on the cover of this booklet to speed processing andprevent common errors that can delay refunds. After completing yourreturn, sign it and attach the mailing label. Make corrections to thelabel by crossing out any errors and printing the correct or missinginformation in black or blue ink.Enter your social security number(s) in the space(s) provided. Thisinformation is not pre-printed on your label.

Specific Line InstructionsThese instructions are based on the Internal Revenue Code (IRC) as ofJanuary 1, 2001, and the California Revenue and Taxation Code (R&TC).

Line 1 through Line 5 – Filing StatusSee page 5 for the requirements for each of the filing statuses. Then fillin the circle on Form 540 2EZ for the filing status that applies to you.

Line 6 – Can you be claimed as a dependent?If your parent (or someone else) can claim you (or your spouse, ifmarried) as a dependent on his or her tax return, even if he or shechooses not to, fill in the circle on line 6.

Line 7 – SeniorsIf you (or if married, your spouse) are 65 or older, enter 1; if both, enter2 on line 7.

Line 8 – DependentsEnter the names of the dependents you are allowed to claim. Up to 3dependents are allowed on Form 540 2EZ. If you are claiming 4 ormore dependents, you must e-file or use Form 540A or Form 540.

Refundable Child and Dependent Care Expenses CreditIf you qualify for the similar federal credit and yourCalifornia adjusted gross income is $100,000 or less,claim the credit using Form 540A or Form 540. Theeasiest way to claim the credit is to e-file. This credit maynot be claimed on Form 540 2EZ.

Line 9 – WagesEnter the amount from Form W-2, box 16. If you have more than oneW-2, add all amounts shown in box 16. The picture on this page showswhere this information is located on your Form W-2.Generally, federal Form W-2 box 1 and box 16 should reflect the sameamounts. If they are different because you had income from a sourceoutside California, you cannot file Form 540 2EZ. Please e-file or getForm 540A, Form 540, or Long or Short Form 540NR, from our Websiteat www.ftb.ca.gov or see the back cover.Exception: You may use Form 540 2EZ, if your Form W-2, box 1 andbox 16 are different because you received ride-sharing benefits or sickpay under the Federal Insurance Contributions Act and RailroadRetirement Act.If this exception applies to you, enter the amount from federalForm W-2, box 16.

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Instructions for Form 540 2EZDependent Tax Worksheet1. Is the amount on line 13 less than or equal to:

• $10,220 if single• $20,290 if married filing jointly or qualifying widow(er)• $14,390 if head of household, or

2. Do you have a dependent?If the answer to question 1 or question 2 is:Yes Stop here. You cannot use Form 540 2EZ because you will not beable to figure the correct amount of tax using the California 2EZ Tables.Please e-file (see page 2), or get Form 540A or Form 540 atwww.ftb.ca.gov.No If you can be claimed as a dependent by another taxpayer, yourpersonal exemption credit amount is zero. You will need to adjust the taxfrom the 2EZ Table for this amount as follows:1. Using the amount from Form 540 2EZ, line 13, and

your filing status, look up the tax in the 2EZ Table.If your filing status is:• Single, go to page 19.• Married filing jointly or qualifying widow(er),

go to page 22 . . . . . . . . . . . . . . . . . . . . . 1 ________• Head of household, go to page 27

2. • If single or head of household, enter $82• If married and both spouses can be

claimed as a dependent by anothertaxpayer, enter $164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ________

• If married and only one spouse can beclaimed, enter $82

• If qualifying widow(er), enter $1643. Add line 1 and line 2. Enter here and on

Form 540 2EZ, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ________

Line 15 - Senior ExemptionIf you entered 1 in the box on line 7, enter $82. If you entered 2 in thebox on line 7, enter $164.

Line 16 – Nonrefundable Renter’s CreditIf you paid rent on your principal California residence in 2003, you maybe eligible for a credit to reduce your tax. See page 9 for moreinformation.

Line 19 – Tax WithheldEnter the amount from Form W-2, box 17. If you have more than oneForm W-2, add all amounts shown in box 17. The picture on page 6shows where this information is located on your Form W-2. TheFranchise Tax Board verifies all withholding claimed from Forms W-2with the Employment Development Department.

Line 21 – Tax DueIf you increase your withholding, more of your 2004 state tax liabilitywill be withheld throughout the year. Doing so could eliminate the needto make a large payment with your tax return. To increase your withhold-ing, complete Employment Development Department (EDD) Form DE-4,Employee’s Withholding Allowance Certificate, and give it to youremployer's appropriate payroll staff. You can obtain this form by callingEDD at (888) 745-3886 or through the Internet at www.edd.ca.gov/taxrep/de4.pdf, or you can get this form from your employer.

Line 22 – Use TaxAs explained on page 31, you may owe California use tax for purchasesfrom out-of-state sellers (for example, purchases made by telephone,over the Internet, by mail, or in person).You may now report use tax on your income tax return instead ofhaving to file a use tax return with the California State Board ofEqualization. To report use tax on your income tax return, complete theUse Tax Worksheet in the next column.

If you owe use tax but choose not to report it on your income tax return,you must report and pay the tax to the State Board of Equalization. To doso, download a copy of Publication 79-B, California Use Tax, fromwww.boe.ca.gov. You can also request a copy by calling the State Boardof Equalization's Information Center at (800) 400-7115, or TTY/TDD(800) 735-2929.Note: Businesses that have a California seller's permit must continue toreport business purchases subject to use tax on their sales and use taxreturns.See page 31 for a general explanation of California use tax.

Use Tax WorksheetRound all amounts to the nearest whole dollar.

1.Enter your purchases from out-of-state or internetsellers made without payment of Californiasales/use tax.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ________.00

2.Enter the applicable sales and use tax rate.See page 8.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ________

3.Multiply line 1 by the tax rate on line 2.Enter result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ________.00

4.Enter any sales or use tax you paid to anotherstate for purchases included on line 1.3 . . . . . . . . . . $ ________.00

5.Subtract line 4 from line 3. This is the total usetax due.Enter the amount due on line 22. If theamount is less than zero, enter -0-. . . . . . . . . . . . . . $ ________.00

1 Include handling charges. Do not include any other states’ sales or usetax paid on the purchase(s).

2 Enter the decimal equivalent of the sales and use tax rate. For example,the decimal equivalent of 7.25% is 0.0725, and the decimal equivalentof 7.375% is 0.07375. Use the tax rate applicable to the place inCalifornia where the property is used, stored, or otherwise consumed.

3 This is a credit for tax paid to other states. You cannot claim a creditgreater than the amount of tax that would have been due if thepurchase had been made in California. For example, if you paid $8.00sales tax to another state for a purchase, and you would have paid$6.00 in California, you can claim a credit of only $6.00 for thatpurchase.

Worksheet, Line 1, Purchases Subject to Use Tax• Report only purchases from out-of-state or internet sellers made

during the year that corresponds with the income tax return you arefiling. For example, use your 2003 return to report taxable purchasesmade in 2003.

• Report items that would have been taxable in a California store. Forexample, you would include purchases of clothing, but notpurchases of prescription medicine. If you have questions onwhether a purchase is taxable, visit the State Board of Equalization'sWebsite at www.boe.ca.gov, or call its Information Center at(800) 400-7115, or TTY/TDD (800) 735-2929.

• If you traveled to a foreign country and brought items back toCalifornia, generally the use tax is due on the purchase price of thegoods you listed on your U.S. Customs Declaration less the $400per-person exemption. This $400 exemption does not apply to goodssent or shipped to California by mail or other common carrier.

• Do not report the following on your income tax return:•· Vehicles, vessels, and trailers that must be registered with the

Department of Motor Vehicles.• Mobile homes or commercial coaches that must be registered

annually as required by the Health and Safety Code.• Vessels documented with the U.S. Coast Guard.• Aircraft.• Leases of machinery, equipment, vehicles, and other tangible

personal property.

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County City or Town with a Special Tax District Tax RateEl Dorado Placerville 7.50%Fresno Clovis 8.175%Imperial Calexico 8.25%Lake Clearlake 7.75%Los Angeles Avalon 8.75%Mendocino Willits (effective October 1, 2003)2 7.75%Nevada Truckee 7.875%Sonoma Sebastopol (effective April 1, 2003)3 7.625%Yolo West Sacramento (effective April 1, 2003)4 7.75%Yolo Woodland 7.75%

2 The tax rate in the City of Willits prior to October 1, 2003, is 7.25%.3 The tax rate in the City of Sebastopol prior to April 1, 2003, is 7.50%.4 The tax rate in the City of West Sacramento prior to April 1, 2003, is

7.25%.

Line 23 – Voluntary ContributionsYou may contribute part or all of your refund to the funds listed onForm 540 2EZ, Side 2. See page 10 for descriptions of the funds.

Line 24 – Refund or No Amount DueComplete the following worksheet:A. Amount on line 22 . . . . . . . . . . ____________B. Amount on line 23 . . . . . . . . . . ____________

C. Add line A and line B . . . . . . . . ____________D. Amount on line 20 . . . . . . . . . . ____________E. Subtract line C from Line D . . . ____________The amount on line E will be refunded to you. Transfer this amount toForm 540 2EZ, line 24. If the refund is less than $1.00, attach a writtenrequest to your Form 540 2EZ to receive the refund.Note: If the amount on line C is greater than the amount on line D,the amount on line E is the amount you owe. Transfer this amount toForm 540 2EZ, line 25.

Direct DepositIt’s fast, safe, and convenient to have your refund directly deposited intoyour bank account. See the picture on page 11 for locating the bankinformation.Assemble your tax return as shown on this page and mail it in theFranchise Tax Board envelope provided. Be sure to attach the green labelto the front of the envelope.The address is:

FRANCHISE TAX BOARDPO BOX 942840SACRAMENTO CA 94240-0002

Line 25 – Amount You OweAdd line 21, line 22, and line 23 and enter the total on line 25. This isthe amount you owe.Assemble your return as shown below and mail it in the Franchise TaxBoard envelope provided. Be sure to attach the white label to the front ofthe envelope. The address is:

FRANCHISE TAX BOARDPO BOX 942867SACRAMENTO CA 94267-0001.

Sign Your Tax ReturnYou must sign your tax return on Side 2. If you file a joint tax return,your spouse must sign it also.Note: If you file a joint return, both you and your spouse are generallyresponsible for tax and any interest or penalties due on the return. Ifone spouse does not pay the tax, the other spouse may have to. SeeInnocent Spouse Relief on page 30.If you pay a person to prepare your tax return, that person must sign onSide 2 and include either their social security number (or PTIN) or FEIN.A paid preparer must give you two copies of your tax return: one to filewith the Franchise Tax Board and one to keep for your records.

Assembling Your Tax ReturnAttach your Form(s) W-2 to your return as shown.

To help with our processing costs, pleaseenclose but do not staple your payment toyour return.

Please do not enclose a copy of yourfederal tax return or any otherdocument with your Form 540 2EZ.This will help us to reducegovernment processing andstorage costs.

Questions?See Frequently Asked Questions on page 14 forinformation about filing requirements, amending yourreturn, how long to keep your return, etc.

Sales and Use Tax Rates by County (Includes state, local, and district taxes)

As of December 31, 2003

County RateAlameda 8.25%Alpine 7.25%Amador 7.25%Butte 7.25%Calaveras 7.25%Colusa 7.25%Contra Costa 8.25%Del Norte 7.25%El Dorado1 7.25%Fresno1 7.875%Glenn 7.25%Humboldt 7.25%Imperial1 7.75%Inyo 7.75%Kern 7.25%Kings 7.25%Lake1 7.25%Lassen 7.25%Los Angeles1 8.25%Madera 7.75%Marin 7.25%Mariposa 7.75%Mendocino1 7.25%Merced 7.25%Modoc 7.25%Mono 7.25%Monterey 7.25%Napa 7.75%Nevada1 7.375%

County RateOrange 7.75%Placer 7.25%Plumas 7.25%Riverside 7.75%Sacramento 7.75%San Benito 7.25%San Bernardino 7.75%San Diego 7.75%San Francisco 8.50%San Joaquin 7.75%San Luis Obispo 7.25%San Mateo 8.25%Santa Barbara 7.75%Santa Clara 8.25%Santa Cruz 8.00%Shasta 7.25%Sierra 7.25%Siskiyou 7.25%Solano 7.375%Sonoma1 7.50%Stanislaus 7.375%Sutter 7.25%Tehama 7.25%Trinity 7.25%Tulare 7.25%Tuolumne 7.25%Ventura 7.25%Yolo1 7.25%Yuba 7.25%

1 Many cities and towns in California impose a district tax, which resultsin a higher sales and use tax rate than in other parts of the county.If you are reporting an item that was purchased for use in any ofthe following cities or towns, please use the appropriate tax ratesfor those areas. The following tax rates apply within the city limitsor the town limits of the listed community.

✓ Tip

Form 540 2EZ

Side 1

FormW-2


1. Were you a resident1 of California for the entire year in2003?� YES. Go to the next question.� NO. Stop. File the Long or Short Form 540NR,

California Nonresident or Part-Year ResidentIncome Tax Return, e-file, or see the back coverfor downloading or ordering forms.

2. Is the amount on Form 540 2EZ, line 13:• $29,054 or less if single; or• $58,108 or less if married filing jointly, head of

household, or qualifying widow(er)?� YES. Go to the next question.� NO. Stop here. You do not qualify for this credit.

3. Did you pay rent, for at least half of 2003, on property(including a mobile home that you owned on rentedland) in California which was your principal residence?� YES. Go to the next question.� NO. Stop here. You do not qualify for this credit.

4. Can you be claimed as a dependent by a parent, fosterparent, legal guardian, or any other person in 2003?� NO. Go to question 6.� YES. Go to question 5.

5. For more than half the year, did you live in the home ofthe person who could claim you as a dependent in 2003?

� NO. Go to question 6.� YES. Stop here. You do not qualify for this credit.

6. Was the property you rented exempt2 from property taxin 2003?

� NO. Go to the next question.� YES. Stop here.You do not qualify for this credit.

Nonrefundable Renter’s Credit Qualification RecordIf you were a resident of California and paid rent on property in California which was your principal residence, you may qualify for a

credit that you can use to reduce your tax. Check the box which answers the questions below to see if you qualify.

If you e-file, the software will ask you the questions needed to determine if you qualify for this credit.

7. Did you claim the homeowner's property tax exemption3

anytime during 2003.� NO. Go to question 8.� YES. Stop here. You do not qualify for this credit.

8. Were you single in 2003?� YES. Go to question 11.� NO. Go to question 9.

9. Did your spouse claim the homeowner's property taxexemption anytime during 2003?� NO. Go to question 11.� YES. Go to question 10.

10. Did you and your spouse maintain separate residencesfor the entire year in 2003?� YES. Go to question 11.� NO. Stop here. You do not qualify for the credit.

11. If you are:• Single, enter $60 below.• Married filing jointly, head of household, or qualifying

widow(er), enter $120 below.$ ___ ___ ___

Enter this amount on Form 540 2EZ, line 16.

12. Fill in the street address(es) and landlord information belowfor the residence(s) you rented in California during 2003which qualified you for this credit.

Do Not Mail This Record

Street Address City, State, and ZIP Code Dates Rented in 2003 (From______to______)

a_________________________________________________________________________________________________________

b_________________________________________________________________________________________________________Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listedabove.

Name Street Address City, State, ZIP Code, and Telephone Number

a_________________________________________________________________________________________________________

b_________________________________________________________________________________________________________1 Military personnel. If you are not a legal resident of California, you do not qualify for this credit. However, your spouse may claim this credit if he or she was a resident, did not live in

military housing during 2003, and is otherwise qualified.2 Property exempt from property taxes. You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property

includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for theproperty you rented, then you may claim this credit if you are otherwise qualified.

3 Homeowner’s property tax exemption. You do not qualify for this credit if you or your spouse received a homeowner’s property tax exemption at any time during the year. However, if youlived apart from your spouse for the entire year and your spouse received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if you areotherwise qualified. You can find the homeowner's property tax exemption information on your property tax bill from your County Assessor's office.

✓ Tip

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx


Voluntary Contribution Fund DescriptionsYou may make voluntary contributions of $1 or more in whole dollar amounts to the following funds. The amount you contribute eitherreduces your overpaid tax or increases your tax due. You may contribute only to the funds listed and cannot change the amount youcontributed after you file your return.Enter the amount you want to contribute on the line for the fund on Form 540 2EZ, Side 2.

Code Fund Name and Description

�� 52 �� California Seniors Special FundIf you and/or your spouse are 65 years of age* orolder and claim the Senior Exemption Credit on line15, you may make a combined total contribution ofup to $164 or $82 per spouse. Contributions enteredto this fund will be distributed to the Area Agency ofAging Councils (TACC) to provide advice on andsponsorship of Senior Citizens issues. Any excesscontributions not required by TACC will be distrib-uted to senior citizen service organizations through-out California for meals, adult day care, andtransportation.

*If your 65th birthday is on January 1, 2004, you areconsidered to be age 65 on December 31, 2003.

�� 53 �� Alzheimer’s Disease/Related Disorders Fund.Contributions will be used to conduct a program forresearching the cause and cure of Alzheimer’sdisease and related disorders and research into thecare and treatment of persons suffering fromdementing illnesses.

�� 54 �� California Fund for Senior Citizens. Contributionswill provide support for the California SeniorLegislature (CSL). The CSL are volunteers whoprioritize statewide senior related legislativeproposals in areas of health, housing, transportation,and community services. Any excess contributionsnot required by the CSL will be distributed to seniorcitizen service organizations throughout California.

�� 55 �� Rare and Endangered Species PreservationProgram. Contributions will be used to help protectand conserve California’s many threatened andendangered species and the wild lands that theyneed to survive, for the enjoyment and benefit of youand future generations of Californians.

�� 56 �� State Children’s Trust Fund for the Prevention ofChild Abuse. Contributions will be used to fundprograms for the prevention, intervention, andtreatment of child abuse and neglect.

�� 57 �� California Breast Cancer Research Fund.Contributions will fund research toward preventingand curing breast cancer. Breast cancer is the mostcommon cancer to strike women in California. It kills4,000 California women each year. Contributionsalso fund research on prevention and bettertreatment, and keep doctors up to date on researchprogress. For more about the research yourcontributions support, please go to Websitewww.ucop.edu/srphome/bcrp/. Your contributioncan help make breast cancer a disease of the past.

Code Fund Name and Description

�� 58 �� California Firefighters’ Memorial Fund.Contributions will be used to construct a memorialon the grounds of the State Capitol honoringhundreds of firefighters who have died protectingour communities, our families, and our dreams.When the alarm sounded, these brave men andwomen answered the call with their lives. Theirsacrifices, and the sacrifices of their families,deserve to be honored.

�� 59 �� Emergency Food Assistance Program Fund.Contributions will be used to help local food banksfeed California’s hungry. Your contribution will fundthe purchase of much-needed food for delivery tofood banks, pantries, and soup kitchens throughoutthe state. The State Department of Social Serviceswill monitor its distribution to ensure the food isgiven to those most in need.

�� 60 �� California Peace Officer Memorial FoundationFund. Contributions will be used to preserve thememory of California’s fallen peace officers andassist the families they left behind. Since statehood,over 1,300 courageous California peace officers havemade the ultimate sacrifice while protecting law-abiding citizens. The non-profit charitableorganization, California Peace Officers’ MemorialFoundation, has accepted the privilege andresponsibility of maintaining a memorial for fallenofficers on the State Capitol grounds. Each May, theMemorial Foundation conducts a dignified ceremonyhonoring fallen officers and their surviving familiesby offering moral support, crisis counseling, andfinancial support that includes academicscholarships for the children of those officers whohave made the supreme sacrifice. On behalf of all ofus and the law-abiding citizens of California, thankyou for your participation.

�� 61 �� Asthma and Lung Disease Research Fund.Contributions will support the American LungAssociation of California's scientific peer-reviewedresearch program that provide grants to develop andadvance the understanding of the causes of lungdisease, the third leading cause of death. Find outmore at www.californialung.org.

�� 62 �� California Missions Foundation FundContributions will be used to restore and repair theSpanish colonial and mission-era missions in thisstate and to preserve the artworks and artifacts ofthese missions.


You must pay 100% of the amount you owe by April 15, 2004, to avoid interest and penalties. There areseveral ways to pay your tax: • Check or money order • Electronic funds withdrawal

• Credit card • Pre-approved monthly installments

GeneralInformation

Paying Your Taxes

It’s fast, safe, and convenient to have your refund directly deposited intoyour bank account. The illustration here shows which bank numbers youneed to request direct deposit.

Use a check (not a deposit slip) to find the bank numbersyou need. Contact your financial institution for assistancein getting the correct routing number.

Franchise Tax Board is not responsible when a financial institution rejects adirect deposit. If the bank or financial institution rejects the direct depositdue to an error in the routing number or account number, Franchise TaxBoard will issue a paper check.

✓ Tip

Direct Deposit

ElectronicFundsWithdrawal

Instead of paying by check you can use this convenient option if you e-file. Simply provide your bank informa-tion, the amount you want to pay, and the date you want the amount to be withdrawn from your account. Usethe illustration above to find your bank information. Your tax preparation software will offer this option.

Make your check or money order payable to the Franchise Tax Board. Do not send cash. Write yoursocial security number and 2003 Form 540 2EZ on the check or money order. How you mail yourcheck depends on how you filed your return.

e-file: If you did not choose electronic funds withdrawal, the software will print a payment voucherfor you, form FTB 3582. Mail your check or money order and the voucher to the address shown onthe voucher. Note: Do not mail a copy of your tax return.

Form 540 2EZ: Enclose but do not staple your check or money order to the front of the return; seethe instructions on page 8.

Check orMoney Order(no cash please)

Credit Card

Use your Discover/NOVUS, MasterCard, American Express, or Visa card to pay your personal income taxes (including tax returnbalance due, extension payments, estimated tax payments, and prior year balances). The Franchise Tax Board has partnered withOfficial Payments Corp. to offer you this service. Official Payments Corp. charges a convenience fee based on the amount of yourpayment.

When will my payment be effective?Your payment is effective on the same day you charge it.

What if I change my mind?You cannot cancel the charge through Official Payments Corp. If you change your mind, you must go through your credit card com-pany to reverse the transaction. If you reverse the transaction, we may charge you applicable penalties, interest, or other fees fornonpayment or late payment of your tax liability.

(continued on following page)

John DoeMary Doe1234 Main Street

1234

PAY TO THE

ANYTOWN BANK

I : 250250025 I : 202020 • 1234

DOLLARS

20

For

$

Do not includeRouting Account

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Web Pay Enjoy the convenience of online bill payment with Franchise Tax Board's Web pay. This secure servicelets you pay the current amount you owe, as well as any future payments of bills. Go towww.ftb.ca.gov and follow the Quick Link to Payment Options. Log on using your social securitynumber and your current customer service number (CSN).


Paying Your Taxes (continued)

How much is the convenience fee?2.5% of the amount charged or a minimum fee of $1.00 Example: A tax payment of $753.56 will have a convenience fee of $18.84($18.839 rounded to the nearest cent). Official Payments Corp. will tell you your fee before you complete your transaction. You candecide whether to complete the transaction at that time.

How do I use my credit card to pay my taxes?

1. Once you have determined how much you owe, gather your credit card information and complete the worksheet below.

2. Go to the Official Payments Corp. online payment center at www.officialpayments.com or call the toll-free number(800) 2PAY-TAX or (800) 272-9829 and follow the recorded instructions. Official Payments Corp. provides customer assistanceMonday through Friday, 9 a.m. to 5 p.m. PST.

After authorization of your payment, you will be given a confirmation number. Keep this number with your tax records.

Assistance for persons with disabilities. The Franchise Tax Board complies with the Americans with Disabilities Act. Persons withhearing or speech impairments please call TTY/TDD (800) 822-6268.

RequestMonthlyInstallments

Pay as much as you can when you file your return. If you cannot pay your taxes in full, you can requestapproval to make monthly payments. However, you will be charged interest and penalties. You will needto complete form FTB 3567, Installment Agreement Request.

To submit your request electronically, go to www.ftb.ca.gov to complete and file form FTB 3567. Tosubmit your request by mail, go to our Website at www.ftb.ca.gov to download and print the form orcall (800) 338-0505 to order the form by phone. Mail the completed form to FTB at the address shownon the form.

— — — —

—

M M Y Y Y Y

1 5 5 5

—

Credit Card Information – Keep for Your Records

1. Jurisdiction Code 2. Amount you are paying: $______________________

3. Your SSN: Spouse’s SSN:

First 4 letters of last name: First 4 letters of spouse’s last name:

4. Tax year: 5. Home phone:( )6. Credit card no.: __________________________________________ 7. Expiration date:

8. ZIP Code for address where your monthly credit card bill is sent:

At the end of your call, you will be given a payment confirmation number. You may make multiple credit card payments throughout the year. Recordthe payment confirmation number below and save this page for your records.

Date: _____________________________ Confirmation No. __________________________________

FTB 3519 2003For Privacy Act Notice, get form FTB 1131.

Your first name Initial Last name Your social security number

If joint payment, spouse’s first name Initial Last name Spouse’s social security number

Present home address – number and street, PO Box, or rural route Apt. no. PMB no.

City, town, or post office State ZIP Code

Payment Voucher for AutomaticExtension for Individuals

CALIFORNIA FORM

3519 (PIT)TAXABLE YEAR

2003

Amount of paymentIF PAYMENT IS DUE, MAIL TO:FRANCHISE TAX BOARDPO BOX 942867SACRAMENTO CA 94267-0051

1 Total tax you expect to owe. This is the amount you expect to enter on Form 540A, line 23; Form 540, line 37;or Long Form 540NR, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Payments and credits:a California income tax withheld (including real estate and nonresident withholding) . . . . . 2ab California estimated tax payments and amount applied from your 2002 tax return . . . . . . 2b

(Note: You can check the estimated tax payments we’ve received by visiting ourWebsite at www.ftb.ca.gov)

c Other payments and credits, including any tax payments made with any previousform FTB 3519 voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c

3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Tax due. Is line 1 more than line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

• No. Stop here. You have no tax due. DO NOT MAIL THE PAYMENT VOUCHER. Your return, when filed by October 15, 2004, will verify that you qualifiedfor the extension.

• Yes. Subtract line 3 from line 1. This is your tax due. Enter the tax due amount from line 4 as the “Amount of payment” on the form FTB 3519 voucherbelow. Fill in your name(s), address, and social security number(s), and separate the voucher from this page where it says “DETACH HERE.” Make a checkor money order payable to “Franchise Tax Board.” Also write your social security number and “2003 FTB 3519” on the check or money order. Mail boththe check or money order and the voucher to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051

✓✓✓✓✓ Keep this completed worksheet with your tax records.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS

Instructions for Form FTB 3519Payment Voucher for Automatic Extension for IndividualsGeneral InformationUse form FTB 3519 only if:• You cannot file your 2003 return* by April 15, 2004; and• You owe tax for 2003.Use the worksheet below to determine if you owe tax.• If you do not owe tax, there is nothing to file at this time. Do not complete or

mail this voucher. But, you must file your return by October 15, 2004.• If you owe tax, choose one of the following payment options. Be sure to pay

by April 15, 2004 to avoid penalties and interest. See Penalties and Interestfor more information.Check or Money Order: Complete the payment voucher below and mail it withyour check or money order to the Franchise Tax Board (FTB).Web Payment: To make a payment online or to schedule a future payment(up to one year in advance), visit FTB's Website at www.ftb.ca.gov and select“Payment Options.” Do not mail the voucher to us.Credit Card: Use your Discover/NOVUS, MasterCard, American Express, orVisa card to pay your tax. Call (800) 272-9829 or visit the Websitewww.officialpayments.com, and use the jurisdiction code 1555. OfficialPayments Corp. charges a convenience fee for using this service. Do not mailthe voucher to us.Installment Agreement: Can’t pay the full amount you owe? Visit ourWebsite at www.ftb.ca.gov or get FTB 3567, Installment Agreement RequestBooklet.

----

-

Name and Address. Be sure to fill in your complete name(s), address, and socialsecurity number(s) on the voucher. If you lease a private mailbox (PMB) from aprivate business rather than a PO box from the United States Postal Service,include the box number in the field labeled “PMB no.” in the address area.

Penalties and InterestIf you fail to pay your total tax liability by April 15, 2004, a late-payment penaltyplus interest will be added to your tax due. If after April 15, 2004, you find thatyour estimate of tax due was too low, you should pay the additional tax as soonas possible to avoid further accumulation of penalties and interest. Pay youradditional tax with another form FTB 3519 voucher. If you do not file your taxreturn by October 15, 2004, you will be assessed a late-filing penalty plusinterest from the original due date of the return.

Taxpayers Residing or Traveling Outside the USAIf you are living or traveling outside the USA on April 15, 2004, the deadline tofile your return and pay the tax is June 15, 2004. Interest will accrue from theoriginal due date (April 15, 2004) until the date of payment. If you needadditional time to file your tax return, you will be allowed an automatic six-monthextension without filing a written request. To qualify for the extension, you mustfile your tax return by December 15, 2004. To avoid any late-payment penalties,you must pay 100% of your tax liability by June 15, 2004. When filing your taxreturn, be sure to attach a statement to the front indicating that you were“outside the USA on April 15, 2004.”* When you do file your 2003 return, you can e-file. Visit our Website at www.ftb.ca.gov.

Otherwise, you must use Form 540A, Form 540, or Long Form 540NR. Note: If you useform FTB 3519, you may not file Form 540 2EZ or Short Form 540NR.

.....

351903103

If amount of payment iszero, do not mail form } �

DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE

,,,,,,,,,,

Calendar year –Due April 15, 2004

� �


Frequently Asked Questions 1. Do I have to file?

In general, you must file a California return if:Single, or head of household, and either your:• gross income is more than $12,346 or• adjusted gross income is more than $9,877Married filing jointly and either your:• gross income is more than $24,692 or• adjusted gross income is more than $19,753Qualifying widow(er) and either your:• gross income is more than $20,913 or• adjusted gross income is more than $18,444Can be claimed as a dependent of another taxpayer and eitheryour gross income or adjusted gross income is more than yourstandard deduction (use worksheet below):1. Enter total wages (Form(s) W-2, box 1) . . . . 1 _________2. Add $250 to the amount on line 1 . . . . . . . . . 2 _________3. Minimum standard deduction . . . . . . . . . . . . 3 _________4. Enter the larger of line 2 or line 3 . . . . . . . . . 4 _________5. Enter your filing status amount . . . . . . . . . . . 5 _________

• Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,070• Married filing jointly, head of household,

or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . $6,1406. Standard deduction for dependents.

Enter the smaller of line 4 or line 5 . . . . . . . . 6 _________Also see page 5 for filing requirements.

2. How can I get help?There are more than 1,500 sites throughout California wheretrained volunteers provide free help during the tax filing seasonto persons who need to file simple federal and state income taxreturns. Many military bases also provide this service formembers of the U.S. Armed Forces. This service is providedfrom January 15, through April 15. For locations, go to ourWebsite at www.ftb.ca.gov or call (800) 852-5711.

3. When do I have to file?Your tax return is due on April 15, 2004, but if you can’t file bythat date you get an automatic, paperless extension toOctober 15, 2004. Any tax due must be paid by April 15, 2004,to avoid penalties and interest. See form FTB 3519 on page 13.If you make an extension payment with form FTB 3519, you cane-file or use Form 540A, Form 540, or the Long orShort Form 540NR when you do file your return.If you are in the military, you may be entitled to certain exten-sions. For further information, refer to FTB Pub. 1032, TaxInformation for Military Personnel.

4. I don’t have my W-2s. What do I do?If you did not receive all your Form(s) W-2 by January 31, 2004,contact your employer(s). Only your employer(s) can issue orcorrect a Form W-2. For more information, call (800) 338-0505,select personal income tax, then general information, and entercode 204 when instructed.

5. Should I round cents to dollars?Yes, please round cents to the nearest whole dollar. Dropamounts under 50 cents and increase amounts from 50 to 99cents to the next whole dollar. For example, $123.49 becomes$123 and $725.50 becomes $726.

6. I owe tax, but don’t have the money. Whatcan I do?You must pay your taxes by the due date to avoid interest andpenalties. If you cannot pay by check or by electronic fundswithdrawal on or before the due date, you may pay by creditcard or request approval to make monthly payments. Seepage 11 and page 12, Paying Your Taxes.

7. How can I find out about the status of myrefund?Go to our Website at www.ftb.ca.gov or call (800) 338-0505.See the back cover for more information.

8. How long do I keep my tax records?Generally, keep your California income tax records for at leastfour years from the due date of the return or four years from thedate the return is filed, whichever is later. However, an extendedperiod may apply for California or federal tax returns related orsubject to federal audit.

9. I will be moving after I file my return.How do I notify the FTB of my new address?You can notify the FTB of your new address by using formFTB 3533, Change of Address. This form is available on ourWebsite at www.ftb.ca.gov as a fillable form, or you can call(800) 852-5711, and select option 5.After filing a tax return, you should notify the FTB of a change ofaddress for up to four years, especially if you leave the state orno longer have a requirement to file a California return.

10. The Internal Revenue Service (IRS) made changesto my federal return. What should I do?If your federal income tax return is examined and changed bythe IRS and you owe additional tax, you must report thesechanges to the FTB within six months of the date of the finalfederal determination. If the changes made by IRS result in arefund due for California, you must claim a refund within twoyears of the date of the final federal determination. You mayeither use Form 540X to correct the California income tax returnyou already filed, or you may send a copy of the federal changesto:

ATTN RAR/VOL, AUDIT SECTIONFRANCHISE TAX BOARDPO BOX 1998RANCHO CORDOVA, CA 95741-1998

Regardless of which method you use to notify the FTB, you mustinclude a copy of the final federal determination along with alldata and schedules on which the federal adjustment was based.Get FTB Pub. 1008, Federal Tax Adjustments and Your Notifica-tion Responsibilities to California, for more information. SeeAutomated Phone Service on the back cover.

If you need to amend your tax return, useForm 540X. Go to www.ftb.ca.gov to downloadand print the form, or call (800) 338-0505 andenter code 908.

Note: You do not have to file Form 540X, or send a copy of thefederal adjustments, if the changes do not affect your Californiatax liability.

$750

✓ Tip

California Resident Income Tax Return 2003FORM

540 2EZ C1 Side 1

- -Spouse’s social security number

Filing Status. Fill in the circle for your filing status. See page 5.1 Single2 Married filing jointly4 Head of household. STOP! See instructions.5 Qualifying widow(er) with dependent child. Year spouse died ______ .

6 If another person can claim you (or your spouse, if married) as a dependent on his or her tax return,even if he or she chooses not to, fill in this circle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 6

7 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . �� 78 Number of dependents. (Do not include yourself or your spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 8

Name:____________________________ Name:_____________________________ Name:_____________________________

9 Total wages (Form W-2, box 16) See page 6 . . . . . . . . . . . . . . . . . . . . . . . . . �� 9

10 Total interest income (Form 1099-INT, box 1) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Unemployment compensation . . . . . . . . . . . 11

12 U.S. Social security or railroad retirement . . 12

13 Add line 9 and line 10. Caution: Do not include line 11 and line 12 . . . . . . . . �� 13

14 Using the 2EZ Table for your filing status, enter the tax for the amount on line 13 14(If you filled in the circle on line 6, STOP. See page 6)

15 Senior Exemption: If you entered 1 in the box on line 7,enter $82. If you entered 2 in the box on line 7, enter $164 . . . . . . . . . . . . . . . 15

16 Nonrefundable renter’s credit. See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 16

17 Add line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . �� 18

19 Total tax withheld (Form W-2, box 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 19

20 Overpaid tax. If line 19 is more than line 18, subtract line 18 from line 19 . . . . �� 2021 Tax due. If line 19 is less than line 18, subtract line 19 from line 18.

See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Use tax. See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 22

2EZ03103

P

AC

A

R

RP

For Privacy Act Notice, get form FTB 1131.

- -Your social security number

.....,

.....,

.....

.....,

.....,

.....,

.....,

.....,

Step 1Placelabel hereor print_______________________________________________________

NameandAddress

Your first name Last nameInitial

If joint return, spouse’s first name Last nameInitial

Number and street, PO Box, or rural route PMB no.


-

Apt. no.

Step 1aSSN

Step 2Filing Status

Fill in only one.

Step 3Exemptions

DependentExemptions

Step 4TaxableIncome andCredits

Enclose, but donot staple, anypayment.

.....,

.....,

.....,

.....,

Step 5OverpaidTax/ TaxDue/Use Tax

Attach a copy ofyour Form(s) W-2.

.....

.....

IMPORTANT:Your social security number

is required.

��

Side 2 Form 540 2EZ C1 2003 2EZ03203

Voluntary Contributions. See page 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code Amount

California Seniors Special Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 52 _______________

Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . �� 53 _______________

California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 54 _______________

Rare and Endangered Species Preservation Program . . . . . . . . . . . . �� 55 _______________

State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . �� 56 _______________

California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . �� 57 _______________

California Firefighters’ Memorial Fund. . . . . . . . . . . . . . . . . . . . . . . . . �� 58 _______________

Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . �� 59 _______________

California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . �� 60 _______________

Asthma and Lung Disease Research Fund . . . . . . . . . . . . . . . . . . . . �� 61 _______________

California Missions Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . �� 62 _______________

23 Add line 52 through line 62. These are your total contributions . . . . . . . . . . . . . . . �� 23

24 REFUND or NO AMOUNT DUE. Subtract line 22 and line 23 from line 20. If line 20is less than line 22 and line 23, enter the difference on line 25.See page 8. Mail to:FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002. . . . . �� 24

25 AMOUNT YOU OWE. Add line 21, line 22, and line 23.See page 8. Mail to:FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . �� 25Or, pay online with FTB’s WebPay – Go to www.ftb.ca.gov

Do not attach a voided check or a deposit slip. See page 11.Fill in the boxes to have your refund directly deposited. Routing number . . . � � � � �Account Type: Checking �� Savings ��

Account number . . . . . . . . . . . . . ��

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this return is true, correct, andcomplete. 3

.....,

.....,

.....,

Your name ___________________________________ Your SSN: _________________________

Step 6Contributions 00

00

00

00

00

00

00

00

00

00

00

Step 7Refund orAmount YouOwe

DirectDeposit(Refund Only)

Step 8Sign HereIt is unlawful toforge a spouse’ssignature.

Joint return?See instructions.

Your signature Spouse’s signature (if filing jointly, both must sign) Daytime phone number (optional)

X X Date

( )

Paid Preparer’s SSN/PTINPaid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)

Firm’s name (or yours if self-employed) Firm’s address FEIN

�

�

Please note, do not attach a copy of your federal tax return to Form 540 2EZ.

California Resident Income Tax Return 2003FORM

540 2EZ C1 Side 1

- -Spouse’s social security number

Filing Status. Fill in the circle for your filing status. See page 5.1 Single2 Married filing jointly4 Head of household. STOP! See instructions.5 Qualifying widow(er) with dependent child. Year spouse died ______ .

6 If another person can claim you (or your spouse, if married) as a dependent on his or her tax return,even if he or she chooses not to, fill in this circle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 6

7 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . �� 78 Number of dependents. (Do not include yourself or your spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 8

Name:____________________________ Name:_____________________________ Name:_____________________________

9 Total wages (Form W-2, box 16) See page 6 . . . . . . . . . . . . . . . . . . . . . . . . . �� 9

10 Total interest income (Form 1099-INT, box 1) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Unemployment compensation . . . . . . . . . . . 11

12 U.S. Social security or railroad retirement . . 12

13 Add line 9 and line 10. Caution: Do not include line 11 and line 12 . . . . . . . . �� 13

14 Using the 2EZ Table for your filing status, enter the tax for the amount on line 13 14(If you filled in the circle on line 6, STOP. See page 6)

15 Senior Exemption: If you entered 1 in the box on line 7,enter $82. If you entered 2 in the box on line 7, enter $164 . . . . . . . . . . . . . . . 15

16 Nonrefundable renter’s credit. See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 16

17 Add line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . �� 18

19 Total tax withheld (Form W-2, box 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 19

20 Overpaid tax. If line 19 is more than line 18, subtract line 18 from line 19 . . . . �� 2021 Tax due. If line 19 is less than line 18, subtract line 19 from line 18.

See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Use tax. See page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 22

2EZ03103

P

AC

A

R

RP

For Privacy Act Notice, get form FTB 1131.

- -Your social security number

.....,

.....,

.....

.....,

.....,

.....,

.....,

.....,

Step 1Placelabel hereor print_______________________________________________________

NameandAddress

Your first name Last nameInitial

If joint return, spouse’s first name Last nameInitial

Number and street, PO Box, or rural route PMB no.


-

Apt. no.

Step 1aSSN

Step 2Filing Status

Fill in only one.

Step 3Exemptions

DependentExemptions

Step 4TaxableIncome andCredits

Enclose, but donot staple, anypayment.

.....,

.....,

.....,

.....,

Step 5OverpaidTax/ TaxDue/Use Tax

Attach a copy ofyour Form(s) W-2.

.....

.....

IMPORTANT:Your social security number

is required.

��

Side 2 Form 540 2EZ C1 2003 2EZ03203

Voluntary Contributions. See page 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code Amount

California Seniors Special Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 52 _______________

Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . �� 53 _______________

California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . �� 54 _______________

Rare and Endangered Species Preservation Program . . . . . . . . . . . . �� 55 _______________

State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . �� 56 _______________

California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . �� 57 _______________

California Firefighters’ Memorial Fund. . . . . . . . . . . . . . . . . . . . . . . . . �� 58 _______________

Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . �� 59 _______________

California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . �� 60 _______________

Asthma and Lung Disease Research Fund . . . . . . . . . . . . . . . . . . . . �� 61 _______________

California Missions Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . �� 62 _______________

23 Add line 52 through line 62. These are your total contributions . . . . . . . . . . . . . . . �� 23

24 REFUND or NO AMOUNT DUE. Subtract line 22 and line 23 from line 20. If line 20is less than line 22 and line 23, enter the difference on line 25.See page 8. Mail to:FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002. . . . . �� 24

25 AMOUNT YOU OWE. Add line 21, line 22, and line 23.See page 8. Mail to:FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . �� 25Or, pay online with FTB’s WebPay – Go to www.ftb.ca.gov

Do not attach a voided check or a deposit slip. See page 11.Fill in the boxes to have your refund directly deposited. Routing number . . . � � � � �Account Type: Checking �� Savings ��

Account number . . . . . . . . . . . . . ��

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this return is true, correct, andcomplete. 3

.....,

.....,

.....,

Your name ___________________________________ Your SSN: _________________________

Step 6Contributions 00

00

00

00

00

00

00

00

00

00

00

Step 7Refund orAmount YouOwe

DirectDeposit(Refund Only)

Step 8Sign HereIt is unlawful toforge a spouse’ssignature.

Joint return?See instructions.

Your signature Spouse’s signature (if filing jointly, both must sign) Daytime phone number (optional)

X X Date

( )

Paid Preparer’s SSN/PTINPaid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)

Firm’s name (or yours if self-employed) Firm’s address FEIN

�

�

Please note, do not attach a copy of your federal tax return to Form 540 2EZ.


Single2003 California 2EZ Table

This table gives you credit of $3,070 for your standard deduction, $82 for your personal exemption credit, and $257 for each dependent exemption youare entitled to claim. To Find Your Tax:

• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.

• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.

Caution: Do not use these tables for TeleFile, Form 540A, Form 540, or the Long or Short Form 540NR.

If Your Income is... NumberAt But not of Dependents

Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

0 10,220 0 0 0 010,221 10,320 2 0 0 010,321 10,420 4 0 0 010,421 10,520 6 0 0 010,521 10,620 8 0 0 0

10,621 10,720 10 0 0 010,721 10,820 12 0 0 010,821 10,920 14 0 0 010,921 11,020 16 0 0 011,021 11,120 18 0 0 0

11,121 11,220 20 0 0 011,221 11,320 22 0 0 011,321 11,420 24 0 0 011,421 11,520 26 0 0 011,521 11,620 28 0 0 0

11,621 11,720 30 0 0 011,721 11,820 32 0 0 011,821 11,920 34 0 0 011,921 12,020 36 0 0 012,021 12,120 38 0 0 0

12,121 12,220 40 0 0 012,221 12,320 42 0 0 012,321 12,420 44 0 0 012,421 12,520 46 0 0 012,521 12,620 48 0 0 0

12,621 12,720 50 0 0 012,721 12,820 52 0 0 012,821 12,920 54 0 0 012,921 13,020 56 0 0 013,021 13,120 58 0 0 0

13,121 13,220 60 0 0 013,221 13,320 62 0 0 013,321 13,420 64 0 0 013,421 13,520 66 0 0 013,521 13,620 68 0 0 0

13,621 13,720 70 0 0 013,721 13,820 72 0 0 013,821 13,920 74 0 0 013,921 14,020 76 0 0 014,021 14,120 78 0 0 0

14,121 14,220 80 0 0 014,221 14,320 82 0 0 014,321 14,420 84 0 0 014,421 14,520 86 0 0 014,521 14,620 88 0 0 0

14,621 14,720 90 0 0 014,721 14,820 92 0 0 014,821 14,920 94 0 0 014,921 15,020 96 0 0 015,021 15,120 98 0 0 0

15,121 15,220 100 0 0 015,221 15,320 102 0 0 015,321 15,420 104 0 0 015,421 15,520 106 0 0 015,521 15,620 108 0 0 0

15,621 15,720 110 0 0 015,721 15,820 112 0 0 015,821 15,920 114 0 0 015,921 16,020 116 0 0 016,021 16,120 118 0 0 0

16,121 16,220 120 0 0 016,221 16,320 122 0 0 016,321 16,420 124 0 0 016,421 16,520 126 0 0 016,521 16,620 128 0 0 0

16,621 16,720 130 0 0 016,721 16,820 132 0 0 016,821 16,920 134 0 0 016,921 17,020 136 0 0 017,021 17,120 138 0 0 0

17,121 17,220 140 0 0 017,221 17,320 144 0 0 017,321 17,420 148 0 0 017,421 17,520 152 0 0 017,521 17,620 156 0 0 0

17,621 17,720 160 0 0 017,721 17,820 164 0 0 017,821 17,920 168 0 0 017,921 18,020 172 0 0 018,021 18,120 176 0 0 0

18,121 18,220 180 0 0 018,221 18,320 184 0 0 018,321 18,420 188 0 0 018,421 18,520 192 0 0 018,521 18,620 196 0 0 0

18,621 18,720 200 0 0 018,721 18,820 204 0 0 018,821 18,920 208 0 0 018,921 19,020 212 0 0 019,021 19,120 216 0 0 0

19,121 19,220 220 0 0 019,221 19,320 224 0 0 019,321 19,420 228 0 0 019,421 19,520 232 0 0 019,521 19,620 236 0 0 0

19,621 19,720 240 0 0 019,721 19,820 244 0 0 019,821 19,920 248 0 0 019,921 20,020 252 0 0 020,021 20,120 256 0 0 0

20,121 20,220 260 3 0 020,221 20,320 264 7 0 020,321 20,420 268 11 0 020,421 20,520 272 15 0 020,521 20,620 276 19 0 0

20,621 20,720 280 23 0 020,721 20,820 284 27 0 020,821 20,920 288 31 0 020,921 21,020 292 35 0 021,021 21,120 296 39 0 0

21,121 21,220 300 43 0 021,221 21,320 304 47 0 021,321 21,420 308 51 0 021,421 21,520 312 55 0 021,521 21,620 316 59 0 0

21,621 21,720 320 63 0 021,721 21,820 324 67 0 021,821 21,920 328 71 0 021,921 22,020 332 75 0 022,021 22,120 336 79 0 0

22,121 22,220 340 83 0 022,221 22,320 344 87 0 022,321 22,420 348 91 0 022,421 22,520 352 95 0 022,521 22,620 356 99 0 0

22,621 22,720 360 103 0 022,721 22,820 364 107 0 022,821 22,920 368 111 0 022,921 23,020 372 115 0 023,021 23,120 376 119 0 0

23,121 23,220 380 123 0 023,221 23,320 384 127 0 023,321 23,420 388 131 0 023,421 23,520 392 135 0 023,521 23,620 396 139 0 0

23,621 23,720 400 143 0 023,721 23,820 404 147 0 023,821 23,920 408 151 0 023,921 24,020 412 155 0 024,021 24,120 416 159 0 0

24,121 24,220 420 163 0 024,221 24,320 424 167 0 024,321 24,420 428 171 0 024,421 24,520 432 175 0 024,521 24,620 436 179 0 0

24,621 24,720 440 183 0 024,721 24,820 444 187 0 024,821 24,920 448 191 0 024,921 25,020 452 195 0 025,021 25,120 456 199 0 0

25,121 25,220 460 203 0 025,221 25,320 464 207 0 025,321 25,420 468 211 0 025,421 25,520 474 217 0 025,521 25,620 480 223 0 0

25,621 25,720 486 229 0 025,721 25,820 492 235 0 025,821 25,920 498 241 0 025,921 26,020 504 247 0 026,021 26,120 510 253 0 0

26,121 26,220 516 259 2 026,221 26,320 522 265 8 026,321 26,420 528 271 14 026,421 26,520 534 277 20 026,521 26,620 540 283 26 0

Single2003 California 2EZ Table (continued)







Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

26,621 26,720 546 289 32 026,721 26,820 552 295 38 026,821 26,920 558 301 44 026,921 27,020 564 307 50 027,021 27,120 570 313 56 0

27,121 27,220 576 319 62 027,221 27,320 582 325 68 027,321 27,420 588 331 74 027,421 27,520 594 337 80 027,521 27,620 600 343 86 0

27,621 27,720 606 349 92 027,721 27,820 612 355 98 027,821 27,920 618 361 104 027,921 28,020 624 367 110 028,021 28,120 630 373 116 0

28,121 28,220 636 379 122 028,221 28,320 642 385 128 028,321 28,420 648 391 134 028,421 28,520 654 397 140 028,521 28,620 660 403 146 0

28,621 28,720 666 409 152 028,721 28,820 672 415 158 028,821 28,920 678 421 164 028,921 29,020 684 427 170 029,021 29,120 690 433 176 0

29,121 29,220 696 439 182 029,221 29,320 702 445 188 029,321 29,420 708 451 194 029,421 29,520 714 457 200 029,521 29,620 720 463 206 0

29,621 29,720 726 469 212 029,721 29,820 732 475 218 029,821 29,920 738 481 224 029,921 30,020 744 487 230 030,021 30,120 750 493 236 0

30,121 30,220 756 499 242 030,221 30,320 762 505 248 030,321 30,420 768 511 254 030,421 30,520 774 517 260 330,521 30,620 780 523 266 9

30,621 30,720 786 529 272 1530,721 30,820 792 535 278 2130,821 30,920 798 541 284 2730,921 31,020 804 547 290 3331,021 31,120 810 553 296 39

31,121 31,220 816 559 302 4531,221 31,320 822 565 308 5131,321 31,420 828 571 314 5731,421 31,520 834 577 320 6331,521 31,620 840 583 326 69

31,621 31,720 846 589 332 7531,721 31,820 852 595 338 8131,821 31,920 858 601 344 8731,921 32,020 864 607 350 9332,021 32,120 870 613 356 99

32,121 32,220 876 619 362 10532,221 32,320 882 625 368 11132,321 32,420 888 631 374 11732,421 32,520 894 637 380 12332,521 32,620 900 643 386 129

32,621 32,720 906 649 392 13532,721 32,820 912 655 398 14132,821 32,920 918 661 404 14732,921 33,020 924 667 410 15333,021 33,120 930 673 416 159

33,121 33,220 936 679 422 16533,221 33,320 942 685 428 17133,321 33,420 948 691 434 17733,421 33,520 954 697 440 18333,521 33,620 960 703 446 189

33,621 33,720 966 709 452 19533,721 33,820 972 715 458 20133,821 33,920 978 721 464 20733,921 34,020 984 727 470 21334,021 34,120 990 733 476 219

34,121 34,220 998 741 484 22734,221 34,320 1,006 749 492 23534,321 34,420 1,014 757 500 24334,421 34,520 1,022 765 508 25134,521 34,620 1,030 773 516 259

34,621 34,720 1,038 781 524 26734,721 34,820 1,046 789 532 27534,821 34,920 1,054 797 540 28334,921 35,020 1,062 805 548 29135,021 35,120 1,070 813 556 299

35,121 35,220 1,078 821 564 30735,221 35,320 1,086 829 572 31535,321 35,420 1,094 837 580 32335,421 35,520 1,102 845 588 33135,521 35,620 1,110 853 596 339

35,621 35,720 1,118 861 604 34735,721 35,820 1,126 869 612 35535,821 35,920 1,134 877 620 36335,921 36,020 1,142 885 628 37136,021 36,120 1,150 893 636 379

36,121 36,220 1,158 901 644 38736,221 36,320 1,166 909 652 39536,321 36,420 1,174 917 660 40336,421 36,520 1,182 925 668 41136,521 36,620 1,190 933 676 419

36,621 36,720 1,198 941 684 42736,721 36,820 1,206 949 692 43536,821 36,920 1,214 957 700 44336,921 37,020 1,222 965 708 45137,021 37,120 1,230 973 716 459

37,121 37,220 1,238 981 724 46737,221 37,320 1,246 989 732 47537,321 37,420 1,254 997 740 48337,421 37,520 1,262 1,005 748 49137,521 37,620 1,270 1,013 756 499

37,621 37,720 1,278 1,021 764 50737,721 37,820 1,286 1,029 772 51537,821 37,920 1,294 1,037 780 52337,921 38,020 1,302 1,045 788 53138,021 38,120 1,310 1,053 796 539

38,121 38,220 1,318 1,061 804 54738,221 38,320 1,326 1,069 812 55538,321 38,420 1,334 1,077 820 56338,421 38,520 1,342 1,085 828 57138,521 38,620 1,350 1,093 836 579

38,621 38,720 1,358 1,101 844 58738,721 38,820 1,366 1,109 852 59538,821 38,920 1,374 1,117 860 60338,921 39,020 1,382 1,125 868 61139,021 39,120 1,390 1,133 876 619

39,121 39,220 1,398 1,141 884 62739,221 39,320 1,406 1,149 892 63539,321 39,420 1,414 1,157 900 64339,421 39,520 1,422 1,165 908 65139,521 39,620 1,430 1,173 916 659

39,621 39,720 1,438 1,181 924 66739,721 39,820 1,446 1,189 932 67539,821 39,920 1,454 1,197 940 68339,921 40,020 1,462 1,205 948 69140,021 40,120 1,470 1,213 956 699

40,121 40,220 1,478 1,221 964 70740,221 40,320 1,486 1,229 972 71540,321 40,420 1,494 1,237 980 72340,421 40,520 1,502 1,245 988 73140,521 40,620 1,510 1,253 996 739

40,621 40,720 1,518 1,261 1,004 74740,721 40,820 1,526 1,269 1,012 75540,821 40,920 1,534 1,277 1,020 76340,921 41,020 1,542 1,285 1,028 77141,021 41,120 1,550 1,293 1,036 779

41,121 41,220 1,558 1,301 1,044 78741,221 41,320 1,566 1,309 1,052 79541,321 41,420 1,574 1,317 1,060 80341,421 41,520 1,582 1,325 1,068 81141,521 41,620 1,590 1,333 1,076 819

41,621 41,720 1,598 1,341 1,084 82741,721 41,820 1,606 1,349 1,092 83541,821 41,920 1,614 1,357 1,100 84341,921 42,020 1,622 1,365 1,108 85142,021 42,120 1,630 1,373 1,116 859

42,121 42,220 1,638 1,381 1,124 86742,221 42,320 1,647 1,390 1,133 87642,321 42,420 1,656 1,399 1,142 88542,421 42,520 1,666 1,409 1,152 89542,521 42,620 1,675 1,418 1,161 904

42,621 42,720 1,684 1,427 1,170 91342,721 42,820 1,694 1,437 1,180 92342,821 42,920 1,703 1,446 1,189 93242,921 43,020 1,712 1,455 1,198 94143,021 43,120 1,722 1,465 1,208 951


Single2003 California 2EZ Table (continued)






Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

OVER $50,000 YOU MUST USE FORM 540AOR FORM 540. Go to www.ftb.ca.gov

43,121 43,220 1,731 1,474 1,217 96043,221 43,320 1,740 1,483 1,226 96943,321 43,420 1,749 1,492 1,235 97843,421 43,520 1,759 1,502 1,245 98843,521 43,620 1,768 1,511 1,254 997

43,621 43,720 1,777 1,520 1,263 1,00643,721 43,820 1,787 1,530 1,273 1,01643,821 43,920 1,796 1,539 1,282 1,02543,921 44,020 1,805 1,548 1,291 1,03444,021 44,120 1,815 1,558 1,301 1,044

44,121 44,220 1,824 1,567 1,310 1,05344,221 44,320 1,833 1,576 1,319 1,06244,321 44,420 1,842 1,585 1,328 1,07144,421 44,520 1,852 1,595 1,338 1,08144,521 44,620 1,861 1,604 1,347 1,090

44,621 44,720 1,870 1,613 1,356 1,09944,721 44,820 1,880 1,623 1,366 1,10944,821 44,920 1,889 1,632 1,375 1,11844,921 45,020 1,898 1,641 1,384 1,12745,021 45,120 1,908 1,651 1,394 1,137

45,121 45,220 1,917 1,660 1,403 1,14645,221 45,320 1,926 1,669 1,412 1,15545,321 45,420 1,935 1,678 1,421 1,16445,421 45,520 1,945 1,688 1,431 1,17445,521 45,620 1,954 1,697 1,440 1,183

45,621 45,720 1,963 1,706 1,449 1,19245,721 45,820 1,973 1,716 1,459 1,20245,821 45,920 1,982 1,725 1,468 1,21145,921 46,020 1,991 1,734 1,477 1,22046,021 46,120 2,001 1,744 1,487 1,230

46,121 46,220 2,010 1,753 1,496 1,23946,221 46,320 2,019 1,762 1,505 1,24846,321 46,420 2,028 1,771 1,514 1,25746,421 46,520 2,038 1,781 1,524 1,26746,521 46,620 2,047 1,790 1,533 1,276

46,621 46,720 2,056 1,799 1,542 1,28546,721 46,820 2,066 1,809 1,552 1,29546,821 46,920 2,075 1,818 1,561 1,30446,921 47,020 2,084 1,827 1,570 1,31347,021 47,120 2,094 1,837 1,580 1,323

47,121 47,220 2,103 1,846 1,589 1,33247,221 47,320 2,112 1,855 1,598 1,34147,321 47,420 2,121 1,864 1,607 1,35047,421 47,520 2,131 1,874 1,617 1,36047,521 47,620 2,140 1,883 1,626 1,369

47,621 47,720 2,149 1,892 1,635 1,37847,721 47,820 2,159 1,902 1,645 1,38847,821 47,920 2,168 1,911 1,654 1,39747,921 48,020 2,177 1,920 1,663 1,40648,021 48,120 2,187 1,930 1,673 1,416

48,121 48,220 2,196 1,939 1,682 1,42548,221 48,320 2,205 1,948 1,691 1,43448,321 48,420 2,214 1,957 1,700 1,44348,421 48,520 2,224 1,967 1,710 1,45348,521 48,620 2,233 1,976 1,719 1,462

48,621 48,720 2,242 1,985 1,728 1,47148,721 48,820 2,252 1,995 1,738 1,48148,821 48,920 2,261 2,004 1,747 1,49048,921 49,020 2,270 2,013 1,756 1,49949,021 49,120 2,280 2,023 1,766 1,509

49,121 49,220 2,289 2,032 1,775 1,51849,221 49,320 2,298 2,041 1,784 1,52749,321 49,420 2,307 2,050 1,793 1,53649,421 49,520 2,317 2,060 1,803 1,54649,521 49,620 2,326 2,069 1,812 1,555

49,621 49,720 2,335 2,078 1,821 1,56449,721 49,820 2,345 2,088 1,831 1,57449,821 49,920 2,354 2,097 1,840 1,58349,921 50,000 2,363 2,106 1,849 1,592


Married Filing Jointly or Qualifying Widow(er)2003 California 2EZ Table






Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

0 20,290 0 0 0 020,291 20,390 1 0 0 020,391 20,490 3 0 0 020,491 20,590 5 0 0 020,591 20,690 7 0 0 0

20,691 20,790 9 0 0 020,791 20,890 11 0 0 020,891 20,990 13 0 0 020,991 21,090 15 0 0 021,091 21,190 17 0 0 0

21,191 21,290 19 0 0 021,291 21,390 21 0 0 021,391 21,490 23 0 0 021,491 21,590 25 0 0 021,591 21,690 27 0 0 0

21,691 21,790 29 0 0 021,791 21,890 31 0 0 021,891 21,990 33 0 0 021,991 22,090 35 0 0 022,091 22,190 37 0 0 0

22,191 22,290 39 0 0 022,291 22,390 41 0 0 022,391 22,490 43 0 0 022,491 22,590 45 0 0 022,591 22,690 47 0 0 0

22,691 22,790 49 0 0 022,791 22,890 51 0 0 022,891 22,990 53 0 0 022,991 23,090 55 0 0 023,091 23,190 57 0 0 0

23,191 23,290 59 0 0 023,291 23,390 61 0 0 023,391 23,490 63 0 0 023,491 23,590 65 0 0 023,591 23,690 67 0 0 0

23,691 23,790 69 0 0 023,791 23,890 71 0 0 023,891 23,990 73 0 0 023,991 24,090 75 0 0 024,091 24,190 77 0 0 0

24,191 24,290 79 0 0 024,291 24,390 81 0 0 024,391 24,490 83 0 0 024,491 24,590 85 0 0 024,591 24,690 87 0 0 0

24,691 24,790 89 0 0 024,791 24,890 91 0 0 024,891 24,990 93 0 0 024,991 25,090 95 0 0 025,091 25,190 97 0 0 0

25,191 25,290 99 0 0 025,291 25,390 101 0 0 025,391 25,490 103 0 0 025,491 25,590 105 0 0 025,591 25,690 107 0 0 0

25,691 25,790 109 0 0 025,791 25,890 111 0 0 025,891 25,990 113 0 0 025,991 26,090 115 0 0 026,091 26,190 117 0 0 0

26,191 26,290 119 0 0 026,291 26,390 121 0 0 026,391 26,490 123 0 0 026,491 26,590 125 0 0 026,591 26,690 127 0 0 0

26,691 26,790 129 0 0 026,791 26,890 131 0 0 026,891 26,990 133 0 0 026,991 27,090 135 0 0 027,091 27,190 137 0 0 0

27,191 27,290 139 0 0 027,291 27,390 141 0 0 027,391 27,490 143 0 0 027,491 27,590 145 0 0 027,591 27,690 147 0 0 0

27,691 27,790 149 0 0 027,791 27,890 151 0 0 027,891 27,990 153 0 0 027,991 28,090 155 0 0 028,091 28,190 157 0 0 0

28,191 28,290 159 0 0 028,291 28,390 161 0 0 028,391 28,490 163 0 0 028,491 28,590 165 0 0 028,591 28,690 167 0 0 0

28,691 28,790 169 0 0 028,791 28,890 171 0 0 028,891 28,990 173 0 0 028,991 29,090 175 0 0 029,091 29,190 177 0 0 0

29,191 29,290 179 0 0 029,291 29,390 181 0 0 029,391 29,490 183 0 0 029,491 29,590 185 0 0 029,591 29,690 187 0 0 0

29,691 29,790 189 0 0 029,791 29,890 191 0 0 029,891 29,990 193 0 0 029,991 30,090 195 0 0 030,091 30,190 197 0 0 0

30,191 30,290 199 0 0 030,291 30,390 201 0 0 030,391 30,490 203 0 0 030,491 30,590 205 0 0 030,591 30,690 207 0 0 0

30,691 30,790 209 0 0 030,791 30,890 211 0 0 030,891 30,990 213 0 0 030,991 31,090 215 0 0 031,091 31,190 217 0 0 0

31,191 31,290 219 0 0 031,291 31,390 221 0 0 031,391 31,490 223 0 0 031,491 31,590 225 0 0 031,591 31,690 227 0 0 0

31,691 31,790 229 0 0 031,791 31,890 231 0 0 031,891 31,990 233 0 0 031,991 32,090 235 0 0 032,091 32,190 237 0 0 0

32,191 32,290 239 0 0 032,291 32,390 241 0 0 032,391 32,490 243 0 0 032,491 32,590 245 0 0 032,591 32,690 247 0 0 0

32,691 32,790 249 0 0 032,791 32,890 251 0 0 032,891 32,990 253 0 0 032,991 33,090 255 0 0 033,091 33,190 257 0 0 0

33,191 33,290 259 2 0 033,291 33,390 261 4 0 033,391 33,490 263 6 0 033,491 33,590 265 8 0 033,591 33,690 267 10 0 0

33,691 33,790 269 12 0 033,791 33,890 271 14 0 033,891 33,990 273 16 0 033,991 34,090 275 18 0 034,091 34,190 277 20 0 0

34,191 34,290 279 22 0 034,291 34,390 281 24 0 034,391 34,490 283 26 0 034,491 34,590 287 30 0 034,591 34,690 291 34 0 0

34,691 34,790 295 38 0 034,791 34,890 299 42 0 034,891 34,990 303 46 0 034,991 35,090 307 50 0 035,091 35,190 311 54 0 0

35,191 35,290 315 58 0 035,291 35,390 319 62 0 035,391 35,490 323 66 0 035,491 35,590 327 70 0 035,591 35,690 331 74 0 0

35,691 35,790 335 78 0 035,791 35,890 339 82 0 035,891 35,990 343 86 0 035,991 36,090 347 90 0 036,091 36,190 351 94 0 0

36,191 36,290 355 98 0 036,291 36,390 359 102 0 036,391 36,490 363 106 0 036,491 36,590 367 110 0 036,591 36,690 371 114 0 0






Married Filing Jointly or Qualifying Widow(er)2003 California 2EZ Table (continued)


Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

36,691 36,790 375 118 0 036,791 36,890 379 122 0 036,891 36,990 383 126 0 036,991 37,090 387 130 0 037,091 37,190 391 134 0 0

37,191 37,290 395 138 0 037,291 37,390 399 142 0 037,391 37,490 403 146 0 037,491 37,590 407 150 0 037,591 37,690 411 154 0 0

37,691 37,790 415 158 0 037,791 37,890 419 162 0 037,891 37,990 423 166 0 037,991 38,090 427 170 0 038,091 38,190 431 174 0 0

38,191 38,290 435 178 0 038,291 38,390 439 182 0 038,391 38,490 443 186 0 038,491 38,590 447 190 0 038,591 38,690 451 194 0 0

38,691 38,790 455 198 0 038,791 38,890 459 202 0 038,891 38,990 463 206 0 038,991 39,090 467 210 0 039,091 39,190 471 214 0 0

39,191 39,290 475 218 0 039,291 39,390 479 222 0 039,391 39,490 483 226 0 039,491 39,590 487 230 0 039,591 39,690 491 234 0 0

39,691 39,790 495 238 0 039,791 39,890 499 242 0 039,891 39,990 503 246 0 039,991 40,090 507 250 0 040,091 40,190 511 254 0 0

40,191 40,290 515 258 1 040,291 40,390 519 262 5 040,391 40,490 523 266 9 040,491 40,590 527 270 13 040,591 40,690 531 274 17 0

40,691 40,790 535 278 21 040,791 40,890 539 282 25 040,891 40,990 543 286 29 040,991 41,090 547 290 33 041,091 41,190 551 294 37 0

41,191 41,290 555 298 41 041,291 41,390 559 302 45 041,391 41,490 563 306 49 041,491 41,590 567 310 53 041,591 41,690 571 314 57 0

41,691 41,790 575 318 61 041,791 41,890 579 322 65 041,891 41,990 583 326 69 041,991 42,090 587 330 73 042,091 42,190 591 334 77 0

42,191 42,290 595 338 81 042,291 42,390 599 342 85 042,391 42,490 603 346 89 042,491 42,590 607 350 93 042,591 42,690 611 354 97 0

42,691 42,790 615 358 101 042,791 42,890 619 362 105 042,891 42,990 623 366 109 042,991 43,090 627 370 113 043,091 43,190 631 374 117 0

43,191 43,290 635 378 121 043,291 43,390 639 382 125 043,391 43,490 643 386 129 043,491 43,590 647 390 133 043,591 43,690 651 394 137 0

43,691 43,790 655 398 141 043,791 43,890 659 402 145 043,891 43,990 663 406 149 043,991 44,090 667 410 153 044,091 44,190 671 414 157 0

44,191 44,290 675 418 161 044,291 44,390 679 422 165 044,391 44,490 683 426 169 044,491 44,590 687 430 173 044,591 44,690 691 434 177 0

44,691 44,790 695 438 181 044,791 44,890 699 442 185 044,891 44,990 703 446 189 044,991 45,090 707 450 193 045,091 45,190 711 454 197 0

45,191 45,290 715 458 201 045,291 45,390 719 462 205 045,391 45,490 723 466 209 045,491 45,590 727 470 213 045,591 45,690 731 474 217 0

45,691 45,790 735 478 221 045,791 45,890 739 482 225 045,891 45,990 743 486 229 045,991 46,090 747 490 233 046,091 46,190 751 494 237 0

46,191 46,290 755 498 241 046,291 46,390 759 502 245 046,391 46,490 763 506 249 046,491 46,590 767 510 253 046,591 46,690 771 514 257 0

46,691 46,790 775 518 261 446,791 46,890 779 522 265 846,891 46,990 783 526 269 1246,991 47,090 787 530 273 1647,091 47,190 791 534 277 20

47,191 47,290 795 538 281 2447,291 47,390 799 542 285 2847,391 47,490 803 546 289 3247,491 47,590 807 550 293 3647,591 47,690 811 554 297 40

47,691 47,790 815 558 301 4447,791 47,890 819 562 305 4847,891 47,990 823 566 309 5247,991 48,090 827 570 313 5648,091 48,190 831 574 317 60

48,191 48,290 835 578 321 6448,291 48,390 839 582 325 6848,391 48,490 843 586 329 7248,491 48,590 847 590 333 7648,591 48,690 851 594 337 80

48,691 48,790 855 598 341 8448,791 48,890 859 602 345 8848,891 48,990 863 606 349 9248,991 49,090 867 610 353 9649,091 49,190 871 614 357 100

49,191 49,290 875 618 361 10449,291 49,390 879 622 365 10849,391 49,490 883 626 369 11249,491 49,590 887 630 373 11649,591 49,690 891 634 377 120

49,691 49,790 895 638 381 12449,791 49,890 899 642 385 12849,891 49,990 903 646 389 13249,991 50,090 907 650 393 13650,091 50,190 911 654 397 140

50,191 50,290 915 658 401 14450,291 50,390 919 662 405 14850,391 50,490 923 666 409 15250,491 50,590 927 670 413 15650,591 50,690 931 674 417 160

50,691 50,790 935 678 421 16450,791 50,890 941 684 427 17050,891 50,990 947 690 433 17650,991 51,090 953 696 439 18251,091 51,190 959 702 445 188

51,191 51,290 965 708 451 19451,291 51,390 971 714 457 20051,391 51,490 977 720 463 20651,491 51,590 983 726 469 21251,591 51,690 989 732 475 218

51,691 51,790 995 738 481 22451,791 51,890 1,001 744 487 23051,891 51,990 1,007 750 493 23651,991 52,090 1,013 756 499 24252,091 52,190 1,019 762 505 248

52,191 52,290 1,025 768 511 25452,291 52,390 1,031 774 517 26052,391 52,490 1,037 780 523 26652,491 52,590 1,043 786 529 27252,591 52,690 1,049 792 535 278

52,691 52,790 1,055 798 541 28452,791 52,890 1,061 804 547 29052,891 52,990 1,067 810 553 29652,991 53,090 1,073 816 559 30253,091 53,190 1,079 822 565 308








Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

53,191 53,290 1,085 828 571 31453,291 53,390 1,091 834 577 32053,391 53,490 1,097 840 583 32653,491 53,590 1,103 846 589 33253,591 53,690 1,109 852 595 338

53,691 53,790 1,115 858 601 34453,791 53,890 1,121 864 607 35053,891 53,990 1,127 870 613 35653,991 54,090 1,133 876 619 36254,091 54,190 1,139 882 625 368

54,191 54,290 1,145 888 631 37454,291 54,390 1,151 894 637 38054,391 54,490 1,157 900 643 38654,491 54,590 1,163 906 649 39254,591 54,690 1,169 912 655 398

54,691 54,790 1,175 918 661 40454,791 54,890 1,181 924 667 41054,891 54,990 1,187 930 673 41654,991 55,090 1,193 936 679 42255,091 55,190 1,199 942 685 428

55,191 55,290 1,205 948 691 43455,291 55,390 1,211 954 697 44055,391 55,490 1,217 960 703 44655,491 55,590 1,223 966 709 45255,591 55,690 1,229 972 715 458

55,691 55,790 1,235 978 721 46455,791 55,890 1,241 984 727 47055,891 55,990 1,247 990 733 47655,991 56,090 1,253 996 739 48256,091 56,190 1,259 1,002 745 488

56,191 56,290 1,265 1,008 751 49456,291 56,390 1,271 1,014 757 50056,391 56,490 1,277 1,020 763 50656,491 56,590 1,283 1,026 769 51256,591 56,690 1,289 1,032 775 518

56,691 56,790 1,295 1,038 781 52456,791 56,890 1,301 1,044 787 53056,891 56,990 1,307 1,050 793 53656,991 57,090 1,313 1,056 799 54257,091 57,190 1,319 1,062 805 548

57,191 57,290 1,325 1,068 811 55457,291 57,390 1,331 1,074 817 56057,391 57,490 1,337 1,080 823 56657,491 57,590 1,343 1,086 829 57257,591 57,690 1,349 1,092 835 578

57,691 57,790 1,355 1,098 841 58457,791 57,890 1,361 1,104 847 59057,891 57,990 1,367 1,110 853 59657,991 58,090 1,373 1,116 859 60258,091 58,190 1,379 1,122 865 608

58,191 58,290 1,385 1,128 871 61458,291 58,390 1,391 1,134 877 62058,391 58,490 1,397 1,140 883 62658,491 58,590 1,403 1,146 889 63258,591 58,690 1,409 1,152 895 638

58,691 58,790 1,415 1,158 901 64458,791 58,890 1,421 1,164 907 65058,891 58,990 1,427 1,170 913 65658,991 59,090 1,433 1,176 919 66259,091 59,190 1,439 1,182 925 668

59,191 59,290 1,445 1,188 931 67459,291 59,390 1,451 1,194 937 68059,391 59,490 1,457 1,200 943 68659,491 59,590 1,463 1,206 949 69259,591 59,690 1,469 1,212 955 698

59,691 59,790 1,475 1,218 961 70459,791 59,890 1,481 1,224 967 71059,891 59,990 1,487 1,230 973 71659,991 60,090 1,493 1,236 979 72260,091 60,190 1,499 1,242 985 728

60,191 60,290 1,505 1,248 991 73460,291 60,390 1,511 1,254 997 74060,391 60,490 1,517 1,260 1,003 74660,491 60,590 1,523 1,266 1,009 75260,591 60,690 1,529 1,272 1,015 758

60,691 60,790 1,535 1,278 1,021 76460,791 60,890 1,541 1,284 1,027 77060,891 60,990 1,547 1,290 1,033 77660,991 61,090 1,553 1,296 1,039 78261,091 61,190 1,559 1,302 1,045 788

61,191 61,290 1,565 1,308 1,051 79461,291 61,390 1,571 1,314 1,057 80061,391 61,490 1,577 1,320 1,063 80661,491 61,590 1,583 1,326 1,069 81261,591 61,690 1,589 1,332 1,075 818

61,691 61,790 1,595 1,338 1,081 82461,791 61,890 1,601 1,344 1,087 83061,891 61,990 1,607 1,350 1,093 83661,991 62,090 1,613 1,356 1,099 84262,091 62,190 1,619 1,362 1,105 848

62,191 62,290 1,625 1,368 1,111 85462,291 62,390 1,631 1,374 1,117 86062,391 62,490 1,637 1,380 1,123 86662,491 62,590 1,643 1,386 1,129 87262,591 62,690 1,649 1,392 1,135 878

62,691 62,790 1,655 1,398 1,141 88462,791 62,890 1,661 1,404 1,147 89062,891 62,990 1,667 1,410 1,153 89662,991 63,090 1,673 1,416 1,159 90263,091 63,190 1,679 1,422 1,165 908

63,191 63,290 1,685 1,428 1,171 91463,291 63,390 1,691 1,434 1,177 92063,391 63,490 1,697 1,440 1,183 92663,491 63,590 1,703 1,446 1,189 93263,591 63,690 1,709 1,452 1,195 938

63,691 63,790 1,715 1,458 1,201 94463,791 63,890 1,721 1,464 1,207 95063,891 63,990 1,727 1,470 1,213 95663,991 64,090 1,733 1,476 1,219 96264,091 64,190 1,739 1,482 1,225 968

64,191 64,290 1,745 1,488 1,231 97464,291 64,390 1,751 1,494 1,237 98064,391 64,490 1,757 1,500 1,243 98664,491 64,590 1,763 1,506 1,249 99264,591 64,690 1,769 1,512 1,255 998

64,691 64,790 1,775 1,518 1,261 1,00464,791 64,890 1,781 1,524 1,267 1,01064,891 64,990 1,787 1,530 1,273 1,01664,991 65,090 1,793 1,536 1,279 1,02265,091 65,190 1,799 1,542 1,285 1,028

65,191 65,290 1,805 1,548 1,291 1,03465,291 65,390 1,811 1,554 1,297 1,04065,391 65,490 1,817 1,560 1,303 1,04665,491 65,590 1,823 1,566 1,309 1,05265,591 65,690 1,829 1,572 1,315 1,058

65,691 65,790 1,835 1,578 1,321 1,06465,791 65,890 1,841 1,584 1,327 1,07065,891 65,990 1,847 1,590 1,333 1,07665,991 66,090 1,853 1,596 1,339 1,08266,091 66,190 1,859 1,602 1,345 1,088

66,191 66,290 1,865 1,608 1,351 1,09466,291 66,390 1,871 1,614 1,357 1,10066,391 66,490 1,877 1,620 1,363 1,10666,491 66,590 1,883 1,626 1,369 1,11266,591 66,690 1,889 1,632 1,375 1,118

66,691 66,790 1,895 1,638 1,381 1,12466,791 66,890 1,901 1,644 1,387 1,13066,891 66,990 1,907 1,650 1,393 1,13666,991 67,090 1,913 1,656 1,399 1,14267,091 67,190 1,919 1,662 1,405 1,148

67,191 67,290 1,925 1,668 1,411 1,15467,291 67,390 1,931 1,674 1,417 1,16067,391 67,490 1,937 1,680 1,423 1,16667,491 67,590 1,943 1,686 1,429 1,17267,591 67,690 1,949 1,692 1,435 1,178

67,691 67,790 1,955 1,698 1,441 1,18467,791 67,890 1,961 1,704 1,447 1,19067,891 67,990 1,967 1,710 1,453 1,19667,991 68,090 1,973 1,716 1,459 1,20268,091 68,190 1,981 1,724 1,467 1,210

68,191 68,290 1,989 1,732 1,475 1,21868,291 68,390 1,997 1,740 1,483 1,22668,391 68,490 2,005 1,748 1,491 1,23468,491 68,590 2,013 1,756 1,499 1,24268,591 68,690 2,021 1,764 1,507 1,250

68,691 68,790 2,029 1,772 1,515 1,25868,791 68,890 2,037 1,780 1,523 1,26668,891 68,990 2,045 1,788 1,531 1,27468,991 69,090 2,053 1,796 1,539 1,28269,091 69,190 2,061 1,804 1,547 1,290

69,191 69,290 2,069 1,812 1,555 1,29869,291 69,390 2,077 1,820 1,563 1,30669,391 69,490 2,085 1,828 1,571 1,31469,491 69,590 2,093 1,836 1,579 1,32269,591 69,690 2,101 1,844 1,587 1,330








Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

69,691 69,790 2,109 1,852 1,595 1,33869,791 69,890 2,117 1,860 1,603 1,34669,891 69,990 2,125 1,868 1,611 1,35469,991 70,090 2,133 1,876 1,619 1,36270,091 70,190 2,141 1,884 1,627 1,370

70,191 70,290 2,149 1,892 1,635 1,37870,291 70,390 2,157 1,900 1,643 1,38670,391 70,490 2,165 1,908 1,651 1,39470,491 70,590 2,173 1,916 1,659 1,40270,591 70,690 2,181 1,924 1,667 1,410

70,691 70,790 2,189 1,932 1,675 1,41870,791 70,890 2,197 1,940 1,683 1,42670,891 70,990 2,205 1,948 1,691 1,43470,991 71,090 2,213 1,956 1,699 1,44271,091 71,190 2,221 1,964 1,707 1,450

71,191 71,290 2,229 1,972 1,715 1,45871,291 71,390 2,237 1,980 1,723 1,46671,391 71,490 2,245 1,988 1,731 1,47471,491 71,590 2,253 1,996 1,739 1,48271,591 71,690 2,261 2,004 1,747 1,490

71,691 71,790 2,269 2,012 1,755 1,49871,791 71,890 2,277 2,020 1,763 1,50671,891 71,990 2,285 2,028 1,771 1,51471,991 72,090 2,293 2,036 1,779 1,52272,091 72,190 2,301 2,044 1,787 1,530

72,191 72,290 2,309 2,052 1,795 1,53872,291 72,390 2,317 2,060 1,803 1,54672,391 72,490 2,325 2,068 1,811 1,55472,491 72,590 2,333 2,076 1,819 1,56272,591 72,690 2,341 2,084 1,827 1,570

72,691 72,790 2,349 2,092 1,835 1,57872,791 72,890 2,357 2,100 1,843 1,58672,891 72,990 2,365 2,108 1,851 1,59472,991 73,090 2,373 2,116 1,859 1,60273,091 73,190 2,381 2,124 1,867 1,610

73,191 73,290 2,389 2,132 1,875 1,61873,291 73,390 2,397 2,140 1,883 1,62673,391 73,490 2,405 2,148 1,891 1,63473,491 73,590 2,413 2,156 1,899 1,64273,591 73,690 2,421 2,164 1,907 1,650

73,691 73,790 2,429 2,172 1,915 1,65873,791 73,890 2,437 2,180 1,923 1,66673,891 73,990 2,445 2,188 1,931 1,67473,991 74,090 2,453 2,196 1,939 1,68274,091 74,190 2,461 2,204 1,947 1,690

74,191 74,290 2,469 2,212 1,955 1,69874,291 74,390 2,477 2,220 1,963 1,70674,391 74,490 2,485 2,228 1,971 1,71474,491 74,590 2,493 2,236 1,979 1,72274,591 74,690 2,501 2,244 1,987 1,730

74,691 74,790 2,509 2,252 1,995 1,73874,791 74,890 2,517 2,260 2,003 1,74674,891 74,990 2,525 2,268 2,011 1,75474,991 75,090 2,533 2,276 2,019 1,76275,091 75,190 2,541 2,284 2,027 1,770

75,191 75,290 2,549 2,292 2,035 1,77875,291 75,390 2,557 2,300 2,043 1,78675,391 75,490 2,565 2,308 2,051 1,79475,491 75,590 2,573 2,316 2,059 1,80275,591 75,690 2,581 2,324 2,067 1,810

75,691 75,790 2,589 2,332 2,075 1,81875,791 75,890 2,597 2,340 2,083 1,82675,891 75,990 2,605 2,348 2,091 1,83475,991 76,090 2,613 2,356 2,099 1,84276,091 76,190 2,621 2,364 2,107 1,850

76,191 76,290 2,629 2,372 2,115 1,85876,291 76,390 2,637 2,380 2,123 1,86676,391 76,490 2,645 2,388 2,131 1,87476,491 76,590 2,653 2,396 2,139 1,88276,591 76,690 2,661 2,404 2,147 1,890

76,691 76,790 2,669 2,412 2,155 1,89876,791 76,890 2,677 2,420 2,163 1,90676,891 76,990 2,685 2,428 2,171 1,91476,991 77,090 2,693 2,436 2,179 1,92277,091 77,190 2,701 2,444 2,187 1,930

77,191 77,290 2,709 2,452 2,195 1,93877,291 77,390 2,717 2,460 2,203 1,94677,391 77,490 2,725 2,468 2,211 1,95477,491 77,590 2,733 2,476 2,219 1,96277,591 77,690 2,741 2,484 2,227 1,970

77,691 77,790 2,749 2,492 2,235 1,97877,791 77,890 2,757 2,500 2,243 1,98677,891 77,990 2,765 2,508 2,251 1,99477,991 78,090 2,773 2,516 2,259 2,00278,091 78,190 2,781 2,524 2,267 2,010

78,191 78,290 2,789 2,532 2,275 2,01878,291 78,390 2,797 2,540 2,283 2,02678,391 78,490 2,805 2,548 2,291 2,03478,491 78,590 2,813 2,556 2,299 2,04278,591 78,690 2,821 2,564 2,307 2,050

78,691 78,790 2,829 2,572 2,315 2,05878,791 78,890 2,837 2,580 2,323 2,06678,891 78,990 2,845 2,588 2,331 2,07478,991 79,090 2,853 2,596 2,339 2,08279,091 79,190 2,861 2,604 2,347 2,090

79,191 79,290 2,869 2,612 2,355 2,09879,291 79,390 2,877 2,620 2,363 2,10679,391 79,490 2,885 2,628 2,371 2,11479,491 79,590 2,893 2,636 2,379 2,12279,591 79,690 2,901 2,644 2,387 2,130

79,691 79,790 2,909 2,652 2,395 2,13879,791 79,890 2,917 2,660 2,403 2,14679,891 79,990 2,925 2,668 2,411 2,15479,991 80,090 2,933 2,676 2,419 2,16280,091 80,190 2,941 2,684 2,427 2,170

80,191 80,290 2,949 2,692 2,435 2,17880,291 80,390 2,957 2,700 2,443 2,18680,391 80,490 2,965 2,708 2,451 2,19480,491 80,590 2,973 2,716 2,459 2,20280,591 80,690 2,981 2,724 2,467 2,210

80,691 80,790 2,989 2,732 2,475 2,21880,791 80,890 2,997 2,740 2,483 2,22680,891 80,990 3,005 2,748 2,491 2,23480,991 81,090 3,013 2,756 2,499 2,24281,091 81,190 3,021 2,764 2,507 2,250

81,191 81,290 3,029 2,772 2,515 2,25881,291 81,390 3,037 2,780 2,523 2,26681,391 81,490 3,045 2,788 2,531 2,27481,491 81,590 3,053 2,796 2,539 2,28281,591 81,690 3,061 2,804 2,547 2,290

81,691 81,790 3,069 2,812 2,555 2,29881,791 81,890 3,077 2,820 2,563 2,30681,891 81,990 3,085 2,828 2,571 2,31481,991 82,090 3,093 2,836 2,579 2,32282,091 82,190 3,101 2,844 2,587 2,330

82,191 82,290 3,109 2,852 2,595 2,33882,291 82,390 3,117 2,860 2,603 2,34682,391 82,490 3,125 2,868 2,611 2,35482,491 82,590 3,133 2,876 2,619 2,36282,591 82,690 3,141 2,884 2,627 2,370

82,691 82,790 3,149 2,892 2,635 2,37882,791 82,890 3,157 2,900 2,643 2,38682,891 82,990 3,165 2,908 2,651 2,39482,991 83,090 3,173 2,916 2,659 2,40283,091 83,190 3,181 2,924 2,667 2,410

83,191 83,290 3,189 2,932 2,675 2,41883,291 83,390 3,197 2,940 2,683 2,42683,391 83,490 3,205 2,948 2,691 2,43483,491 83,590 3,213 2,956 2,699 2,44283,591 83,690 3,221 2,964 2,707 2,450

83,691 83,790 3,229 2,972 2,715 2,45883,791 83,890 3,237 2,980 2,723 2,46683,891 83,990 3,245 2,988 2,731 2,47483,991 84,090 3,253 2,996 2,739 2,48284,091 84,190 3,261 3,004 2,747 2,490

84,191 84,290 3,269 3,012 2,755 2,49884,291 84,390 3,277 3,020 2,763 2,50684,391 84,490 3,285 3,028 2,771 2,51484,491 84,590 3,294 3,037 2,780 2,52384,591 84,690 3,304 3,047 2,790 2,533

84,691 84,790 3,313 3,056 2,799 2,54284,791 84,890 3,322 3,065 2,808 2,55184,891 84,990 3,332 3,075 2,818 2,56184,991 85,090 3,341 3,084 2,827 2,57085,091 85,190 3,350 3,093 2,836 2,579

85,191 85,290 3,359 3,102 2,845 2,58885,291 85,390 3,369 3,112 2,855 2,59885,391 85,490 3,378 3,121 2,864 2,60785,491 85,590 3,387 3,130 2,873 2,61685,591 85,690 3,397 3,140 2,883 2,626

85,691 85,790 3,406 3,149 2,892 2,63585,791 85,890 3,415 3,158 2,901 2,64485,891 85,990 3,425 3,168 2,911 2,65485,991 86,090 3,434 3,177 2,920 2,66386,091 86,190 3,443 3,186 2,929 2,672








Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3


86,191 86,290 3,452 3,195 2,938 2,68186,291 86,390 3,462 3,205 2,948 2,69186,391 86,490 3,471 3,214 2,957 2,70086,491 86,590 3,480 3,223 2,966 2,70986,591 86,690 3,490 3,233 2,976 2,719

86,691 86,790 3,499 3,242 2,985 2,72886,791 86,890 3,508 3,251 2,994 2,73786,891 86,990 3,518 3,261 3,004 2,74786,991 87,090 3,527 3,270 3,013 2,75687,091 87,190 3,536 3,279 3,022 2,765

87,191 87,290 3,545 3,288 3,031 2,77487,291 87,390 3,555 3,298 3,041 2,78487,391 87,490 3,564 3,307 3,050 2,79387,491 87,590 3,573 3,316 3,059 2,80287,591 87,690 3,583 3,326 3,069 2,812

87,691 87,790 3,592 3,335 3,078 2,82187,791 87,890 3,601 3,344 3,087 2,83087,891 87,990 3,611 3,354 3,097 2,84087,991 88,090 3,620 3,363 3,106 2,84988,091 88,190 3,629 3,372 3,115 2,858

88,191 88,290 3,638 3,381 3,124 2,86788,291 88,390 3,648 3,391 3,134 2,87788,391 88,490 3,657 3,400 3,143 2,88688,491 88,590 3,666 3,409 3,152 2,89588,591 88,690 3,676 3,419 3,162 2,905

88,691 88,790 3,685 3,428 3,171 2,91488,791 88,890 3,694 3,437 3,180 2,92388,891 88,990 3,704 3,447 3,190 2,93388,991 89,090 3,713 3,456 3,199 2,94289,091 89,190 3,722 3,465 3,208 2,951

89,191 89,290 3,731 3,474 3,217 2,96089,291 89,390 3,741 3,484 3,227 2,97089,391 89,490 3,750 3,493 3,236 2,97989,491 89,590 3,759 3,502 3,245 2,98889,591 89,690 3,769 3,512 3,255 2,998

89,691 89,790 3,778 3,521 3,264 3,00789,791 89,890 3,787 3,530 3,273 3,01689,891 89,990 3,797 3,540 3,283 3,02689,991 90,090 3,806 3,549 3,292 3,03590,091 90,190 3,815 3,558 3,301 3,044

90,191 90,290 3,824 3,567 3,310 3,05390,291 90,390 3,834 3,577 3,320 3,06390,391 90,490 3,843 3,586 3,329 3,07290,491 90,590 3,852 3,595 3,338 3,08190,591 90,690 3,862 3,605 3,348 3,091

90,691 90,790 3,871 3,614 3,357 3,10090,791 90,890 3,880 3,623 3,366 3,10990,891 90,990 3,890 3,633 3,376 3,11990,991 91,090 3,899 3,642 3,385 3,12891,091 91,190 3,908 3,651 3,394 3,137

91,191 91,290 3,917 3,660 3,403 3,14691,291 91,390 3,927 3,670 3,413 3,15691,391 91,490 3,936 3,679 3,422 3,16591,491 91,590 3,945 3,688 3,431 3,17491,591 91,690 3,955 3,698 3,441 3,184

91,691 91,790 3,964 3,707 3,450 3,19391,791 91,890 3,973 3,716 3,459 3,20291,891 91,990 3,983 3,726 3,469 3,21291,991 92,090 3,992 3,735 3,478 3,22192,091 92,190 4,001 3,744 3,487 3,230

92,191 92,290 4,010 3,753 3,496 3,23992,291 92,390 4,020 3,763 3,506 3,24992,391 92,490 4,029 3,772 3,515 3,25892,491 92,590 4,038 3,781 3,524 3,26792,591 92,690 4,048 3,791 3,534 3,277

92,691 92,790 4,057 3,800 3,543 3,28692,791 92,890 4,066 3,809 3,552 3,29592,891 92,990 4,076 3,819 3,562 3,30592,991 93,090 4,085 3,828 3,571 3,31493,091 93,190 4,094 3,837 3,580 3,323

93,191 93,290 4,103 3,846 3,589 3,33293,291 93,390 4,113 3,856 3,599 3,34293,391 93,490 4,122 3,865 3,608 3,35193,491 93,590 4,131 3,874 3,617 3,36093,591 93,690 4,141 3,884 3,627 3,370

93,691 93,790 4,150 3,893 3,636 3,37993,791 93,890 4,159 3,902 3,645 3,38893,891 93,990 4,169 3,912 3,655 3,39893,991 94,090 4,178 3,921 3,664 3,40794,091 94,190 4,187 3,930 3,673 3,416

94,191 94,290 4,196 3,939 3,682 3,42594,291 94,390 4,206 3,949 3,692 3,43594,391 94,490 4,215 3,958 3,701 3,44494,491 94,590 4,224 3,967 3,710 3,45394,591 94,690 4,234 3,977 3,720 3,463

94,691 94,790 4,243 3,986 3,729 3,47294,791 94,890 4,252 3,995 3,738 3,48194,891 94,990 4,262 4,005 3,748 3,49194,991 95,090 4,271 4,014 3,757 3,50095,091 95,190 4,280 4,023 3,766 3,509

95,191 95,290 4,289 4,032 3,775 3,51895,291 95,390 4,299 4,042 3,785 3,52895,391 95,490 4,308 4,051 3,794 3,53795,491 95,590 4,317 4,060 3,803 3,54695,591 95,690 4,327 4,070 3,813 3,556

95,691 95,790 4,336 4,079 3,822 3,56595,791 95,890 4,345 4,088 3,831 3,57495,891 95,990 4,355 4,098 3,841 3,58495,991 96,090 4,364 4,107 3,850 3,59396,091 96,190 4,373 4,116 3,859 3,602

96,191 96,290 4,382 4,125 3,868 3,61196,291 96,390 4,392 4,135 3,878 3,62196,391 96,490 4,401 4,144 3,887 3,63096,491 96,590 4,410 4,153 3,896 3,63996,591 96,690 4,420 4,163 3,906 3,649

96,691 96,790 4,429 4,172 3,915 3,65896,791 96,890 4,438 4,181 3,924 3,66796,891 96,990 4,448 4,191 3,934 3,67796,991 97,090 4,457 4,200 3,943 3,68697,091 97,190 4,466 4,209 3,952 3,695

97,191 97,290 4,475 4,218 3,961 3,70497,291 97,390 4,485 4,228 3,971 3,71497,391 97,490 4,494 4,237 3,980 3,72397,491 97,590 4,503 4,246 3,989 3,73297,591 97,690 4,513 4,256 3,999 3,742

97,691 97,790 4,522 4,265 4,008 3,75197,791 97,890 4,531 4,274 4,017 3,76097,891 97,990 4,541 4,284 4,027 3,77097,991 98,090 4,550 4,293 4,036 3,77998,091 98,190 4,559 4,302 4,045 3,788

98,191 98,290 4,568 4,311 4,054 3,79798,291 98,390 4,578 4,321 4,064 3,80798,391 98,490 4,587 4,330 4,073 3,81698,491 98,590 4,596 4,339 4,082 3,82598,591 98,690 4,606 4,349 4,092 3,835

98,691 98,790 4,615 4,358 4,101 3,84498,791 98,890 4,624 4,367 4,110 3,85398,891 98,990 4,634 4,377 4,120 3,86398,991 99,090 4,643 4,386 4,129 3,87299,091 99,190 4,652 4,395 4,138 3,881

99,191 99,290 4,661 4,404 4,147 3,89099,291 99,390 4,671 4,414 4,157 3,90099,391 99,490 4,680 4,423 4,166 3,90999,491 99,590 4,689 4,432 4,175 3,91899,591 99,690 4,699 4,442 4,185 3,928

99,691 99,790 4,708 4,451 4,194 3,93799,791 99,890 4,717 4,460 4,203 3,94699,891 99,990 4,727 4,470 4,213 3,95699,991 100,000 4,736 4,479 4,222 3,965


Head of Household2003 California 2EZ Table






Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

0 14,390 0 0 0 014,391 14,490 1 0 0 014,491 14,590 2 0 0 014,591 14,690 3 0 0 014,691 14,790 4 0 0 0

14,791 14,890 5 0 0 014,891 14,990 6 0 0 014,991 15,090 7 0 0 015,091 15,190 8 0 0 015,191 15,290 9 0 0 0

15,291 15,390 10 0 0 015,391 15,490 11 0 0 015,491 15,590 12 0 0 015,591 15,690 13 0 0 015,691 15,790 14 0 0 0

15,791 15,890 15 0 0 015,891 15,990 16 0 0 015,991 16,090 17 0 0 016,091 16,190 18 0 0 016,191 16,290 19 0 0 0

16,291 16,390 20 0 0 016,391 16,490 21 0 0 016,491 16,590 22 0 0 016,591 16,690 23 0 0 016,691 16,790 24 0 0 0

16,791 16,890 25 0 0 016,891 16,990 26 0 0 016,991 17,090 27 0 0 017,091 17,190 28 0 0 017,191 17,290 29 0 0 0

17,291 17,390 30 0 0 017,391 17,490 31 0 0 017,491 17,590 32 0 0 017,591 17,690 33 0 0 017,691 17,790 34 0 0 0

17,791 17,890 35 0 0 017,891 17,990 36 0 0 017,991 18,090 37 0 0 018,091 18,190 39 0 0 018,191 18,290 41 0 0 0

18,291 18,390 43 0 0 018,391 18,490 45 0 0 018,491 18,590 47 0 0 018,591 18,690 49 0 0 018,691 18,790 51 0 0 0

18,791 18,890 53 0 0 018,891 18,990 55 0 0 018,991 19,090 57 0 0 019,091 19,190 59 0 0 019,191 19,290 61 0 0 0

19,291 19,390 63 0 0 019,391 19,490 65 0 0 019,491 19,590 67 0 0 019,591 19,690 69 0 0 019,691 19,790 71 0 0 0

19,791 19,890 73 0 0 019,891 19,990 75 0 0 019,991 20,090 77 0 0 020,091 20,190 79 0 0 020,191 20,290 81 0 0 0

20,291 20,390 83 0 0 020,391 20,490 85 0 0 020,491 20,590 87 0 0 020,591 20,690 89 0 0 020,691 20,790 91 0 0 0

20,791 20,890 93 0 0 020,891 20,990 95 0 0 020,991 21,090 97 0 0 021,091 21,190 99 0 0 021,191 21,290 101 0 0 0

21,291 21,390 103 0 0 021,391 21,490 105 0 0 021,491 21,590 107 0 0 021,591 21,690 109 0 0 021,691 21,790 111 0 0 0

21,791 21,890 113 0 0 021,891 21,990 115 0 0 021,991 22,090 117 0 0 022,091 22,190 119 0 0 022,191 22,290 121 0 0 0

22,291 22,390 123 0 0 022,391 22,490 125 0 0 022,491 22,590 127 0 0 022,591 22,690 129 0 0 022,691 22,790 131 0 0 0

22,791 22,890 133 0 0 022,891 22,990 135 0 0 022,991 23,090 137 0 0 023,091 23,190 139 0 0 023,191 23,290 141 0 0 0

23,291 23,390 143 0 0 023,391 23,490 145 0 0 023,491 23,590 147 0 0 023,591 23,690 149 0 0 023,691 23,790 151 0 0 0

23,791 23,890 153 0 0 023,891 23,990 155 0 0 023,991 24,090 157 0 0 024,091 24,190 159 0 0 024,191 24,290 161 0 0 0

24,291 24,390 163 0 0 024,391 24,490 165 0 0 024,491 24,590 167 0 0 024,591 24,690 169 0 0 024,691 24,790 171 0 0 0

24,791 24,890 173 0 0 024,891 24,990 175 0 0 024,991 25,090 177 0 0 025,091 25,190 179 0 0 025,191 25,290 181 0 0 0

25,291 25,390 183 0 0 025,391 25,490 185 0 0 025,491 25,590 187 0 0 025,591 25,690 189 0 0 025,691 25,790 191 0 0 0

25,791 25,890 193 0 0 025,891 25,990 195 0 0 025,991 26,090 197 0 0 026,091 26,190 199 0 0 026,191 26,290 201 0 0 0

26,291 26,390 203 0 0 026,391 26,490 205 0 0 026,491 26,590 207 0 0 026,591 26,690 209 0 0 026,691 26,790 211 0 0 0

26,791 26,890 213 0 0 026,891 26,990 215 0 0 026,991 27,090 217 0 0 027,091 27,190 219 0 0 027,191 27,290 221 0 0 0

27,291 27,390 223 0 0 027,391 27,490 225 0 0 027,491 27,590 227 0 0 027,591 27,690 229 0 0 027,691 27,790 231 0 0 0

27,791 27,890 233 0 0 027,891 27,990 235 0 0 027,991 28,090 237 0 0 028,091 28,190 239 0 0 028,191 28,290 241 0 0 0

28,291 28,390 243 0 0 028,391 28,490 245 0 0 028,491 28,590 247 0 0 028,591 28,690 249 0 0 028,691 28,790 251 0 0 0

28,791 28,890 253 0 0 028,891 28,990 255 0 0 028,991 29,090 257 0 0 029,091 29,190 259 2 0 029,191 29,290 261 4 0 0

29,291 29,390 263 6 0 029,391 29,490 265 8 0 029,491 29,590 267 10 0 029,591 29,690 269 12 0 029,691 29,790 271 14 0 0

29,791 29,890 273 16 0 029,891 29,990 275 18 0 029,991 30,090 277 20 0 030,091 30,190 279 22 0 030,191 30,290 281 24 0 0

30,291 30,390 283 26 0 030,391 30,490 285 28 0 030,491 30,590 287 30 0 030,591 30,690 289 32 0 030,691 30,790 291 34 0 0

Head of Household2003 California 2EZ Table (continued)







Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3

30,791 30,890 293 36 0 030,891 30,990 295 38 0 030,991 31,090 297 40 0 031,091 31,190 299 42 0 031,191 31,290 301 44 0 0

31,291 31,390 303 46 0 031,391 31,490 305 48 0 031,491 31,590 307 50 0 031,591 31,690 309 52 0 031,691 31,790 311 54 0 0

31,791 31,890 313 56 0 031,891 31,990 315 58 0 031,991 32,090 317 60 0 032,091 32,190 319 62 0 032,191 32,290 321 64 0 0

32,291 32,390 323 66 0 032,391 32,490 325 68 0 032,491 32,590 327 70 0 032,591 32,690 329 72 0 032,691 32,790 331 74 0 0

32,791 32,890 333 76 0 032,891 32,990 335 78 0 032,991 33,090 337 80 0 033,091 33,190 339 82 0 033,191 33,290 341 84 0 0

33,291 33,390 343 86 0 033,391 33,490 345 88 0 033,491 33,590 347 90 0 033,591 33,690 349 92 0 033,691 33,790 351 94 0 0

33,791 33,890 353 96 0 033,891 33,990 355 98 0 033,991 34,090 357 100 0 034,091 34,190 359 102 0 034,191 34,290 361 104 0 0

34,291 34,390 363 106 0 034,391 34,490 365 108 0 034,491 34,590 369 112 0 034,591 34,690 373 116 0 034,691 34,790 377 120 0 0

34,791 34,890 381 124 0 034,891 34,990 385 128 0 034,991 35,090 389 132 0 035,091 35,190 393 136 0 035,191 35,290 397 140 0 0

35,291 35,390 401 144 0 035,391 35,490 405 148 0 035,491 35,590 409 152 0 035,591 35,690 413 156 0 035,691 35,790 417 160 0 0

35,791 35,890 421 164 0 035,891 35,990 425 168 0 035,991 36,090 429 172 0 036,091 36,190 433 176 0 036,191 36,290 437 180 0 0

36,291 36,390 441 184 0 036,391 36,490 445 188 0 036,491 36,590 449 192 0 036,591 36,690 453 196 0 036,691 36,790 457 200 0 0

36,791 36,890 461 204 0 036,891 36,990 465 208 0 036,991 37,090 469 212 0 037,091 37,190 473 216 0 037,191 37,290 477 220 0 0

37,291 37,390 481 224 0 037,391 37,490 485 228 0 037,491 37,590 489 232 0 037,591 37,690 493 236 0 037,691 37,790 497 240 0 0

37,791 37,890 501 244 0 037,891 37,990 505 248 0 037,991 38,090 509 252 0 038,091 38,190 513 256 0 038,191 38,290 517 260 3 0

38,291 38,390 521 264 7 038,391 38,490 525 268 11 038,491 38,590 529 272 15 038,591 38,690 533 276 19 038,691 38,790 537 280 23 0

38,791 38,890 541 284 27 038,891 38,990 545 288 31 038,991 39,090 549 292 35 039,091 39,190 553 296 39 039,191 39,290 557 300 43 0

39,291 39,390 561 304 47 039,391 39,490 565 308 51 039,491 39,590 569 312 55 039,591 39,690 573 316 59 039,691 39,790 577 320 63 0

39,791 39,890 581 324 67 039,891 39,990 585 328 71 039,991 40,090 589 332 75 040,091 40,190 593 336 79 040,191 40,290 597 340 83 0

40,291 40,390 601 344 87 040,391 40,490 605 348 91 040,491 40,590 609 352 95 040,591 40,690 613 356 99 040,691 40,790 617 360 103 0

40,791 40,890 621 364 107 040,891 40,990 625 368 111 040,991 41,090 629 372 115 041,091 41,190 633 376 119 041,191 41,290 637 380 123 0

41,291 41,390 641 384 127 041,391 41,490 645 388 131 041,491 41,590 649 392 135 041,591 41,690 653 396 139 041,691 41,790 657 400 143 0

41,791 41,890 661 404 147 041,891 41,990 665 408 151 041,991 42,090 669 412 155 042,091 42,190 673 416 159 042,191 42,290 677 420 163 0

42,291 42,390 681 424 167 042,391 42,490 685 428 171 042,491 42,590 689 432 175 042,591 42,690 695 438 181 042,691 42,790 701 444 187 0

42,791 42,890 707 450 193 042,891 42,990 713 456 199 042,991 43,090 719 462 205 043,091 43,190 725 468 211 043,191 43,290 731 474 217 0

43,291 43,390 737 480 223 043,391 43,490 743 486 229 043,491 43,590 749 492 235 043,591 43,690 755 498 241 043,691 43,790 761 504 247 0

43,791 43,890 767 510 253 043,891 43,990 773 516 259 243,991 44,090 779 522 265 844,091 44,190 785 528 271 1444,191 44,290 791 534 277 20

44,291 44,390 797 540 283 2644,391 44,490 803 546 289 3244,491 44,590 809 552 295 3844,591 44,690 815 558 301 4444,691 44,790 821 564 307 50

44,791 44,890 827 570 313 5644,891 44,990 833 576 319 6244,991 45,090 839 582 325 6845,091 45,190 845 588 331 7445,191 45,290 851 594 337 80

45,291 45,390 857 600 343 8645,391 45,490 863 606 349 9245,491 45,590 869 612 355 9845,591 45,690 875 618 361 10445,691 45,790 881 624 367 110

45,791 45,890 887 630 373 11645,891 45,990 893 636 379 12245,991 46,090 899 642 385 12846,091 46,190 905 648 391 13446,191 46,290 911 654 397 140

46,291 46,390 917 660 403 14646,391 46,490 923 666 409 15246,491 46,590 929 672 415 15846,591 46,690 935 678 421 16446,691 46,790 941 684 427 170

46,791 46,890 947 690 433 17646,891 46,990 953 696 439 18246,991 47,090 959 702 445 18847,091 47,190 965 708 451 19447,191 47,290 971 714 457 200


Head of Household2003 California 2EZ Table (continued)






Least over 0 1 2 3


Least over 0 1 2 3


Least over 0 1 2 3


47,291 47,390 977 720 463 20647,391 47,490 983 726 469 21247,491 47,590 989 732 475 21847,591 47,690 995 738 481 22447,691 47,790 1,001 744 487 230

47,791 47,890 1,007 750 493 23647,891 47,990 1,013 756 499 24247,991 48,090 1,019 762 505 24848,091 48,190 1,025 768 511 25448,191 48,290 1,031 774 517 260

48,291 48,390 1,037 780 523 26648,391 48,490 1,043 786 529 27248,491 48,590 1,049 792 535 27848,591 48,690 1,055 798 541 28448,691 48,790 1,061 804 547 290

48,791 48,890 1,067 810 553 29648,891 48,990 1,073 816 559 30248,991 49,090 1,079 822 565 30849,091 49,190 1,085 828 571 31449,191 49,290 1,091 834 577 320

49,291 49,390 1,097 840 583 32649,391 49,490 1,103 846 589 33249,491 49,590 1,109 852 595 33849,591 49,690 1,115 858 601 34449,691 49,790 1,121 864 607 350

49,791 49,890 1,127 870 613 35649,891 49,990 1,133 876 619 36249,991 50,000 1,139 882 625 368


Privacy Act NoticeThe Franchise Tax Board considers the privacy of yourtax information to be of the utmost importance.

Your Rights:You have the right to see our records that contain yourpersonal information, and we must tell you why we ask foryour tax information and to whom we may provide thatinformation. You also have the right to question thecorrectness of the information that is contained withinyour file.

Your Responsibility:If you meet certain income requirements, the CaliforniaRevenue & Taxation Code requires you to file a return onthe forms we prescribe (See Sections 18501 and 18621).When you file these forms and related documents, youmust include your social security number for identificationand return processing (Section 18624).

Reasons for Information Requests:We ask for return information so that we can administerthe tax law fairly and correctly. We may request additionalinformation to resolve audit or collection issues. It ismandatory that you furnish all requested information.If you do not file a return, do not provide the informationwe ask for, or if you provide fraudulent information, youmay be charged penalties and interest, and, in certaincases, you may be criminally prosecuted. Additionally, wemay disallow your claimed exemptions, exclusions,credits, deductions, or adjustments. This could increaseyour tax liability, or delay or reduce any refund.

Information Disclosure:We may give your tax information to the Internal RevenueService, to income tax officials of other states, to theMultistate Tax Commission, and to certain Californiagovernment agencies and officials, as provided by law.Also, as provided by law, we may give your tax informationto other persons as necessary to determine your taxliability or to collect the amount of tax you owe. If you owethe Franchise Tax Board money, the amount due may bedisclosed to employers, financial institutions, countyrecorders, vacation trust funds, process agents, or otherswho hold assets belonging to you.

Responsibility for the Records:The Director of the Enterprise Data Management Bureau isresponsible for maintaining the records of the FranchiseTax Board. To obtain information about your records,1) write to: Disclosure Officer, Franchise Tax Board, POBox 1468 Mailstop B-1, Sacramento, CA 95812-1468,or 2) call: (800) 852-5711 within the United States, or(916) 845-6500 outside of the United States.

Your Rights As A TaxpayerOur goal at the FTB is to make certain that your rightsare protected so that you will have the highest confi-dence in the integrity, efficiency, and fairness of ourstate tax system. FTB Pub. 4058, California Taxpayers’Bill of Rights, includes information on your rights as aCalifornia taxpayer, the Taxpayers’ Rights AdvocateProgram, and how you can request written advice fromthe FTB on whether a particular transaction is taxable.Get this publication from our Website atwww.ftb.ca.gov or order using our automated toll-freephone service (800) 338-0505.

Innocent Spouse ReliefYou may qualify for relief from liability for tax on a jointreturn if (1) there is an understatement of tax becauseyour spouse omitted income or claimed false deductionsor credits, (2) you are divorced, separated, or no longerliving with your spouse, or (3) given all the facts andcircumstances, it would be unfair to hold you liable for thetax. For more information, get FTB Pub. 705, InnocentSpouse - Are You Eligible, by calling (916) 845-7072,Monday - Friday between 8 a.m. to 5 p.m., or by visitingour Website at www.ftb.ca.gov.

Voting is Everybody’s BusinessYou may register to vote if you meet these requirements:• You are a United States citizen;• You are a resident of California;• You will be 18 years old by the date of the next election;

and• You are not in prison or on parole for the conviction of a

felony.You need to re-register every time you move, change yourname, or wish to change political parties. In order to votein an election, you must be registered to vote at least 15days before that election. To obtain a Voter RegistrationCard, call the Secretary of State’s office toll-free voterhotline at (800) 345-VOTE, or visit it’s Website atwww.ss.ca.gov

It’s Your Right . . . Register and Vote.

Additional Information


California Use Tax General InformationThe use tax has been in effect in California since July 1,1935. It applies to purchases from out-of-state sellers.It is similar to the sales tax you pay on purchases youmake in California.In general, you must pay California use tax if youpurchase an item from out of state (for example, bytelephone, over the Internet, or by mail) and• The seller does not collect California sales or use tax,

and• You use, give away, store, or consume the item in

this state.Example: You live in California and purchase a diningtable from a company in North Carolina. The companyships the table from North Carolina to your home foryour use and does not charge California sales or usetax. You owe use tax for the purchase.Complete the Use Tax Worksheet on page 7 to calcu-late the amount due. If you do not know your use taxrate, see the chart on page 8. If you have questionsregarding the use tax rate in effect in your area, pleasesee the State Board of Equalization's Website atwww.boe.ca.gov (click on “CA City and County Salesand Use Tax Rates”) or call the State Board ofEqualization's Information Center at (800) 400-7115.Please call this number for use tax questions only.Income tax information is not available at this number.Extensions to file. If you request an extension to fileyour income tax return, wait until you file your return toreport your purchases subject to use tax and makeyour use tax payment.Corrected Use Tax Calculations. Do not complete anAmended Income Tax return to revise your use tax. Ifyou have changes to the amount of use tax you re-ported on your original income tax return, contact theState Board of Equalization.For assistance with your use tax questions, please visitthe State Board of Equalization's Website atwww.boe.ca.gov or call the State Board ofEqualization's Information Center at (800) 400-7115, orTTY/TDD (800) 735-2929. Income tax information isnot available at this number.

Additional Information (continued)

Homeowner and Renter AssistanceThis California program provides a once-a-year Statepayment to qualifying homeowners and renters basedon the property tax they paid in the prior year. In 2003,you would have qualified for this assistance if you:• Were one of the following on December 31, 2002:

62 years of age or older, blind, or disabled; and• Homeowner: Owned your home and lived in it on

December 31, 2002, had total household income of$37,119 or less, and are a U.S. citizen, designatedalien, or qualified alien when you file your claim.

• Renter: Paid $50 or more rent per month in the prioryear, had total household income of $37,119 or less,and are a U.S. citizen, designated alien, or qualifiedalien when you file your claim.

The filing period for filing a 2003 claim beganJuly 1, 2003, and ends June 30, 2004. For moreinformation, call (800) 338-0505 or visit our Website atwww.ftb.ca.gov.

Write to UsIf you write to us, be sure your letter includes yoursocial security number, your daytime and eveningtelephone numbers, and a copy of the notice. Sendyour letter to:

FRANCHISE TAX BOARDPO BOX 942840SACRAMENTO CA 94240-0040

We will respond within ten weeks. In some cases, wemay call you to respond to your inquiry, or to ask youfor additional information. Do not attach correspon-dence to your tax return unless the correspondencerelates to an item on your return.


$$ For You

Need Assistance? We’re Here To Help!Want to e-file? Have a question? Want to check on your refund? Need a tax form?

Internet AssistanceWe've made significant changes to our Website in an effort to helpanswer questions when completing your income tax return. Come visitus at www.ftb.ca.gov to get helpful information such as:• Getting a Customer Service Number (CSN) and other tips for e-filing

your tax return• Checking the status of your refund and account balance inquiry• Learning about new and more convenient methods for paying your

tax• Downloading tax forms and publications - sorted by year and by form

number• Accessing legal notices, rulings, regulations; seeing FTB's analysis

of pending legislation; and getting current law/policy information byreading Tax News Online

Note: If you find an error after FTB accepted your e-filed tax return, youcannot retransmit the corrected tax return once we've accepted it. Youcan correct an error only by completing an Amended Individual IncomeTax Return (Form 540X) and mailing the paper copy to us.Information about other state agencies can be accessed through the StateAgency Index located on the California State Website at www.ca.gov.Our customer service representatives will be happy to help you.Telephone assistance is available year-round from 7 a.m. until 7 p.m.Monday through Friday, excluding state holidays.From within the United States, call . . . . . . . . . . . . . . . . (800) 852-5711From outside the United States, call (not toll-free) . . . . (916) 845-6500Note: We may modify these hours without notice to meet operationalneeds.Asistencia bilingüe en españolAsistencia telefónica esta disponible todo el año durante las 7 a.m. y las7 p.m. lunes a viernes, excepto días festivos estatales. Sin embargo,podríamos modificar este horario sin aviso previo para cumplirnecesidades de operación.Dentro de los Estados Unidos llame al . . . . . . . . . . . . . (800) 852-5711Fuera de los Estados Unidos llame al

(cargos aplican) . . . . . . . . . . . . . . . . . . . . . . . . . . . . (916) 845-6500Asistencia para personas discapacitadas: Nosotros estamos enconformidad con el Acta de Americanos Discapacitados. Personas conproblemas auditivos o de habla, pueden llamar al (800) 822-6268 conun aparato de telecomunicación TTY/TDD.Assistance for persons with disabilitiesWe comply with the Americans with Disabilities Act. Persons withhearing or speech impairments please call TTY/TDD (800) 822-6268.

Automated Phone ServiceOrder tax forms and get recorded answers to your tax questions 24hours a day, 7 days a week at no charge to you. Call us toll-free at(800) 338-0505. First select English or Spanish, then select “PersonalIncome Tax.” Next, select "Order Forms and Publications" or “General TaxInformation.” Follow the recorded instructions and enter the 3-digitcode, listed below, when prompted.Code California Forms and Publications:900 California Resident Income Tax Booklet (includes Form 540 and

Form 540A)965 Form 540 2EZ Tax Booklet903 Schedule CA (540), California Adjustments – Residents932 FTB 3506, Child and Dependent Care Expenses Credit907 540-ES, Estimated Tax for Individuals908 540X, Amended Individual Income Tax Return914 California Nonresident or Part-Year Resident Income Tax Booklet

(includes Long and Short Form 540NR)921 FTB 3519, Payment Voucher for Automatic Extension for

Individuals922 FTB 3525, Substitute W-2 Wage Statement . . .949 FTB 3567, Installment Agreement Request946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification

Responsibilities to California934 FTB Pub. 1540, Tax Information for Head of Household Filing

Status943 FTB Pub. 4058, California Taxpayers’ Bill of RightsCode 2003 Federal Tax Booklets902 1040 Income Tax Booklet (with Schedules A, B, D, & E;

Forms 1040V, EIC, and 2441)904 1040A Income Tax Booklet (with Schedule 1; Form EIC)915 1040EZ Income Tax BookletCode Quick answers to questions:100 Do I need to file a return?111 Which form should I use?201 How can I get an extension to file?203 What is the nonrefundable renter’s credit and how do I qualify?204 I never received a Form W-2. What do I do?215 Who qualifies me to use the head of household filing status?619 How do I report a change of address?506 How can I get information about my Form 1099-G?

Earned Income Credit (EIC)If you earned less than $34,692 (less than $11,230 if you do not have any qualifying children), you maybe eligible to get the EIC to reduce the federal tax you owe, or get a refund if you do not owe any federaltax. Call the IRS at (800) 829-4477 and enter topic 601 when instructed, or see your federal tax bookletfor more information. There is no comparable state credit.

Homeowners and Renters Assistance (HRA)This California program reimburses qualifying homeowners and renters for a portionof the property tax they paid in the prior year. See page 31 for more information. Recycled

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